	Introduction

This report discusses opinions of the Supreme Court and some lower courts that haveelucidated the meaning of the Origination Clause of the Constitution and delineated the Senate'spower to amend bills to raise revenue. It does not address parliamentary precedents of the Houseand Senate, which generally have interpreted the Clause more restrictively than the courts. (1) 

	Text and Purpose of the Origination Clause

Section 7, clause 1 of Article I of the United States Constitution, known as the OriginationClause, provides that:
All bills for raising revenue shall originate inthe House of Representatives; but the Senate may propose or concur with amendments as on otherbills. The Supreme Court and lower courts have interpreted "bills for raising revenue" to applyonly to those that raise revenue to support the government generally and not to those thatincidentally may raise revenue to fund specific programs. These courtsalso have concluded that the Origination Clause denies the Senate power to amend a House billthat does not raise revenue with Senate text that raises revenue. Some lower courts have expressly interpreted the phrase "bills for raising revenue" --which must originate in the House and which the Senate may amend -- to encompass not onlyHouse bills that increase revenue, but also those that relate to or collect revenue.
The Origination Clause of the Constitution, Article I, Section 7, clause 1, states that, "Allbills for raising revenue shall originate in the House of Representatives; but the Senate may proposeor concur with amendments as on other bills." This report discusses opinions of the Supreme Courtand some lower federal courts that have interpreted the text of the Clause and delineated the scopeof the Senate's power to amend revenue legislation. It does not address parliamentary precedents ofthe House and Senate, which generally have interpreted the Clause more restrictively than the courts.
These cases have limited the phrase "bills for raising revenue" to those that levy taxes forthe support of the government generally and not to those that raise revenue for specific programs. They have held that the Senate may attach amendments to raise revenue only to House bills that raiseit under this limited interpretation and not to House bills that do not raise revenue. Lower courtshave concluded that the Senate may amend a House bill to reduce revenue with Senate text thatincreases revenue.
This report will be updated.