Which body of Congress is primarily responsible for initiating revenue bills?

The House of Representatives is primarily responsible for initiating revenue bills due to a provision in the Constitution. According to Article I, Section 7, all bills for raising revenue must originate in the House. This provision underscores the founding principle that since the members of the House are elected more frequently and represent smaller constituencies, they are closer to the citizens and their financial interests. By granting the House this exclusive power, the framers intended to ensure that tax policies and revenue matters would be directly accountable to the electorate.

The importance of this process is further highlighted by the role of the Senate, which can amend revenue bills but cannot introduce them. The Joint Committee on Taxation and the Congressional Budget Office do not initiate revenue bills; instead, they serve advisory and analytical roles in the budgeting and taxation processes, helping Congress assess tax implications and fiscal responsibilities.