Which governmental body has the power to initiate tax legislation?

The House of Representatives has the exclusive power to initiate tax legislation, as described in the U.S. Constitution. Specifically, Article I, Section 7 states that "All Bills for raising Revenue shall originate in the House of Representatives." This provision reflects the Founding Fathers' belief that since the House is closer to the people, those representing the general electorate should have the primary responsibility for proposing new taxes.

In contrast, the Senate can only amend tax legislation that originates in the House, and the Executive Branch does not have the authority to propose legislation; it can only recommend policies and suggest laws, which are then debated and voted on by Congress. The Supreme Court, on the other hand, interprets laws and does not create or initiate legislation. Therefore, the House of Representatives is correctly identified as the governmental body empowered to initiate tax proposals.