Who has the power to raise revenue through taxes?

The power to raise revenue through taxes is granted to Congress by the U.S. Constitution, specifically in Article I, Section 8. This section outlines the various powers allocated to Congress, including the authority to levy taxes in order to provide for the common defense and general welfare of the United States. Congress is a bicameral body consisting of the House of Representatives and the Senate, and both chambers play a role in the taxation process.

The House of Representatives has a unique responsibility in that all bills for raising revenue must originate there, reflecting the Framers' intention to ensure that the power to tax is closely tied to the representatives of the people. The Senate can then review and advise on such bills, but the initial proposal must come from the House.

Other options listed do not hold the same authority as Congress in this context. The President can propose tax measures and has influence through the budget process, but he does not have the constitutional authority to directly raise taxes. The Supreme Court's role is to interpret laws and ensure they align with the Constitution, not to create or implement fiscal policies. Therefore, Congress is uniquely positioned as the legislative body responsible for taxation in the U.S. system.