Revenue Legislation in the Congressional Budget Process (CRS Report for Congress)
| Release Date |
Revised Aug. 19, 2008 |
| Report Number |
98-471 |
| Authors |
William Heniff, Government Division |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
Most of the laws establishing the federal government's revenue sources are permanent and continue year after year without any additional legislative action. Congress, however, typically enacts revenue legislation, changing some portion of the existing tax system, every year. Revenue legislation may include changes to individual and corporate income taxes, social insurance taxes, excise taxes, or tariffs and duties. This report provides a brief summary of the constitutional provisions and various procedural rules governing the congressional consideration of revenue legislation. For more information on the budget process, see the CRS Guides to Congressional Processes at http://www.crs.gov/¿products/¿guides/¿guidehome.shtml.
