Federal Tax: Legislative History

"After a bill is introduced in the House, it is referred to the House Committee on Ways and Means, which has primary jurisdiction over revenue bills. . . .The first version of a bill subject to mark-up is often called the Chairman's mark . . ." (House Ways and Means, Portfolio 100-2nd, Bloomberg BNA)

"In the Senate, the bill is first referred to the Senate Finance Committee, which has primary jurisdiction in the Senate over revenue bills." (Senate Finance Committee, Portfolio 100-2nd, Bloomberg BNA)