Number: RL31197
Title: Revenue Measures in Congress: Procedural Considerations
Authors: James V. Saturno, Government and Finance Division 
Abstract: New revenue legislation, and revisions of existing revenue laws, may be considered by the House and Senate as freestanding measures. In recent years, however, such changes have frequently been considered as part of the budget reconciliation process. In either case, revenues are expected to conform to the level established by Congress in the budget resolution, and generally must be considered under the procedures found in the U.S. Constitution, the Congressional Budget Act of 1974, the Budget Enforcement Act of 1990, and the rules of the House and Senate. This report describes how each of these components has an impact on the consideration of revenue legislation.
Pages: 11
Date: Updated November 26, 2001