In the United States, the House of Representatives is where all bills for raising revenue must originate. However, the Senate holds the power to propose amendments.
As written in section 7, article 1 of the U.S. Constitution, the bills for raising revenue need to come from the House of Representatives. Once the bill has been created, the Senate is allowed to propose and agree on amendments. When the bill has passed both the House of Representatives and the Senate, it is presented to the President who has the power to either sign the bill into a law or send the bill back to the House with objections.