When the U.S. Constitution was written and put into effect in 1789, it became the supreme law of the land. In Article I of the Constitution, the legislative branch of our government was established. It was split into two parts: House of Representatives and the Senate. It was here that granted Congress the ability to tax the public. They are in charge of creating, enforcing, and collecting taxes. When it comes to creating new bills for tax laws, or revising the tax code, that power belongs to certain chambers within the House of Representatives. Typically committees that revolve around the department of treasury are the ones that initiate the new bills that do/don't see the light of day. Anybody in the House of Representatives can start a bill, but usually those with specialties in money do.