{ "id": "R41408", "type": "CRS Report", "typeId": "R", "number": "R41408", "active": true, "source": "CRSReports.Congress.gov, EveryCRSReport.com, University of North Texas Libraries Government Documents Department", "versions": [ { "source": "CRSReports.Congress.gov", "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41408", "id": "R41408_10_2022-02-22", "date": "2022-02-22", "retrieved": "2022-04-02T04:03:57.612830", "title": "Rules and Practices Governing Consideration of Revenue Legislation in the House and Senate", "summary": null, "type": "CRS Report", "typeId": "R", "active": true, "formats": [ { "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41408/10", "sha1": "6042383a246e7dd71cb9ddcb239cb596c2e5354b", "filename": "files/2022-02-22_R41408_6042383a246e7dd71cb9ddcb239cb596c2e5354b.pdf" }, { "format": "HTML", "filename": "files/2022-02-22_R41408_6042383a246e7dd71cb9ddcb239cb596c2e5354b.html", "source": "pymupdf" } ], "source_dir": "crsreports.congress.gov" }, { "source": "EveryCRSReport.com", "id": 447215, "date": "2015-11-12", "retrieved": "2016-04-06T17:57:25.539381", "title": "Rules and Practices Governing Consideration of Revenue Legislation in the House and Senate", "summary": "The term revenue is defined as funds collected from the public that arise from the government\u2019s exercise of its sovereign or governmental powers. Federal revenues come from a variety of sources, including individual and corporate income taxes, excise taxes, customs duties, estate and gift taxes, fees and fines, payroll taxes for social insurance programs, and miscellaneous receipts (such as earnings of the Federal Reserve System, donations, and bequests). The executive branch often uses the term receipts or governmental receipts in place of the term revenues. \nThe collection of revenue is a fundamental component of the federal budget process that provides the government with the money necessary to fund agencies and programs. Further, the collection of revenue directly affects individual citizens and businesses and, in some cases, can achieve specific policy outcomes. The Constitution grants Congress this considerable power to \u201clay and collect taxes, duties, imposts, and excises.\u201d \nMost revenue is collected by the federal government as a result of previously enacted law that continues in effect without any need for congressional action. However, Congress routinely considers revenue legislation that repeals existing provisions, extends expiring provisions, or creates new provisions. Congress may consider such legislation either in a measure dedicated solely to revenues or as a provision in another type of measure. \nAs with all legislation considered by Congress, revenue measures are subject to general House and Senate rules. In addition, revenue measures are subject to further House and Senate rules, as well as constitutional and statutory requirements (e.g., the Origination Clause, the Congressional Budget Act of 1974). The purposes of such revenue-specific rules are generally to centralize and coordinate the development and consideration of revenue legislation, to provide Members of Congress with the information necessary to judge the merits of revenue legislation, and to control the budgetary impact of revenue measures. \nThis report provides an overview and analysis of the most consequential revenue-specific rules that apply during the process of developing and considering revenue legislation. It highlights certain rules and precedents that apply specifically to revenue measures and distinguishes them into four categories: (1) rules that apply to the origination and referral of revenue measures; (2) rules that require supplemental materials or information to be included with revenue measures; (3) rules that apply to the budgetary impact of revenue measures; and (4) rules related to the consideration of revenue measures under the budget reconciliation process, which carries with it additional unique procedures.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/R41408", "sha1": "e846569ab327e9e445c7d5721e3de79e00bbc2f9", "filename": "files/20151112_R41408_e846569ab327e9e445c7d5721e3de79e00bbc2f9.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/R41408", "sha1": "71349af4ee76deacaeda04fd8c333f67b0f5cd01", "filename": "files/20151112_R41408_71349af4ee76deacaeda04fd8c333f67b0f5cd01.pdf", "images": null } ], "topics": [ { "source": "CongOpsList", "id": 4139, "name": "House Floor Proceedings" }, { "source": "CongOpsList", "id": 4140, "name": "Senate Floor Proceedings" }, { "source": "CongOpsList", "id": 4150, "name": "Revenue and Debt-Limit Processes" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc689378/", "id": "R41408_2015May26", "date": "2015-05-26", "retrieved": "2015-08-03T15:06:47", "title": "Rules and Practices Governing Consideration of Revenue Legislation in the House and Senate", "summary": "This report provides an overview and analysis of the most consequential revenue-specific rules that apply during the process of developing and considering revenue legislation. It highlights certain rules and precedents that apply specifically to revenue measures and distinguishes them into four categories.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20150526_R41408_cb3f3c3191a9e7bf3e61755aa52d41c33fe712a6.pdf" }, { "format": "HTML", "filename": "files/20150526_R41408_cb3f3c3191a9e7bf3e61755aa52d41c33fe712a6.html", "source": "pymupdf" } ], "topics": [ { "source": "LIV", "id": "Congress", "name": "Congress" }, { "source": "LIV", "id": "House rules and procedure", "name": "House rules and procedure" }, { "source": "LIV", "id": "Senate rules and procedure", "name": "Senate rules and procedure" }, { "source": "LIV", "id": "Legislation", "name": "Legislation" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc491283/", "id": "R41408_2010Sep14", "date": "2010-09-14", "retrieved": "2015-01-27T19:40:46", "title": "Rules and Practices Governing Consideration of Revenue Legislation in the House and Senate", "summary": "This report provides an overview and analysis of the most consequential revenue-specific rules that apply during the process of developing and considering revenue legislation.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20100914_R41408_99f7b30ab7630c05ff9fde4d60b3e7212941f0ed.pdf" }, { "format": "HTML", "filename": "files/20100914_R41408_99f7b30ab7630c05ff9fde4d60b3e7212941f0ed.html", "source": "pymupdf" } ], "topics": [ { "source": "LIV", "id": "Congress", "name": "Congress" }, { "source": "LIV", "id": "House rules and procedure", "name": "House rules and procedure" }, { "source": "LIV", "id": "Senate rules and procedure", "name": "Senate rules and procedure" }, { "source": "LIV", "id": "Legislation", "name": "Legislation" } ] } ], "topics": [ "Legislative Process" ] }