{ "id": "RL33207", "type": "CRS Report", "typeId": "REPORTS", "number": "RL33207", "active": false, "source": "EveryCRSReport.com", "versions": [ { "source": "EveryCRSReport.com", "id": 310926, "date": "2005-12-21", "retrieved": "2016-04-07T19:24:40.465029", "title": "Tax Reconciliation: Scope of the Senate's Power Under the Constitution's Origination Clause to Amend Revenue Legislation", "summary": "The Origination Clause of the Constitution, Article I, Section 7, clause 1, states that, \"All bills\nfor\nraising revenue shall originate in the House of Representatives; but the Senate may propose or\nconcur with amendments as on other bills.\" This report discusses opinions of the Supreme Court\nand some lower federal courts that have interpreted the text of the Clause and delineated the scope\nof the Senate's power to amend revenue legislation. It does not address parliamentary precedents of\nthe House and Senate, which generally have interpreted the Clause more restrictively than the \ncourts. \n These cases have limited the phrase \"bills for raising revenue\" to those that levy taxes for the\nsupport of the government generally and not to those that raise revenue for specific programs. They\nhave held that the Senate may attach amendments to raise revenue only to House bills that raise it\nunder this limited interpretation and not to House bills that do not raise revenue. Lower courts have\nconcluded that the Senate may amend a House bill to reduce revenue with Senate text that increases\nrevenue. \n This report will not be updated.", "type": "CRS Report", "typeId": "REPORTS", "active": false, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/RL33207", "sha1": "dfbfff2eaac08f1e96bbfa9e5bcfb64c6632ab2e", "filename": "files/20051221_RL33207_dfbfff2eaac08f1e96bbfa9e5bcfb64c6632ab2e.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/RL33207", "sha1": "2f0c00ae1e18346ece04664ced37a19e990b2206", "filename": "files/20051221_RL33207_2f0c00ae1e18346ece04664ced37a19e990b2206.pdf", "images": null } ], "topics": [] } ], "topics": [] }