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Why do revenue bills begin in the U.S. House of Representatives?

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President Lyndon B. Johnson signs the Medicare Bill at a table beside former President Harry S. Truman, with Lady Bird Johnson and others standing behind them. — Legislation Former U.S. president Harry S. Truman (right) looking on as U.S. Pres. Lyndon B. Johnson signs the Medicare bill at the Harry S. Truman Library and Museum in Independence, Missouri, July 30, 1965.

The requirement that all bills for raising revenue must originate in the U.S. House of Representatives is established by Article I, Section 7 of the U.S. Constitution.1

This constitutional provision reflects the principle of "no taxation without representation," ensuring that the power to initiate tax legislation rests with the chamber most directly accountable to the people through frequent, popular elections. By requiring revenue measures to begin in the House, the Founding Fathers intended to place the primary responsibility for fiscal policy in the hands of the representatives closest to the citizenry.2

While the House holds the exclusive power to introduce these bills, the Senate retains the authority to propose or concur with amendments, just as it does with other legislation. For any revenue bill to become law, it must ultimately be approved in identical form by both chambers of Congress.12