Which chamber of Congress must all bills dealing with taxes originate from?

All bills dealing with taxes must originate in the House of Representatives due to the constitutional provision outlined in Article I, Section 7 of the United States Constitution. This clause is often referred to as the "Origination Clause." The intention behind this rule is rooted in the belief that representatives in the House, who are elected by the people and serve shorter terms, should have the primary responsibility for proposing tax legislation, reflecting the will of the electorate more closely than the Senate, which serves longer terms and has a different constituency.

The House’s role in tax legislation emphasizes the significance of direct accountability to the electorate in financial matters, ensuring that any proposed taxes have the consent of the representatives who are directly chosen by the citizens. Consequently, no new tax legislation can be introduced in the Senate or any other legislative body until it has passed through the House first, maintaining the House's prerogative in matters of taxation.