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The United States Constitution requires that federal revenue bills be created by the House of Representatives. This is laid out in Article I, Section 7 of the Constitution.
Congress creates various Committees composed of a number of Representatives for bills in the House and Senators for bills in the Senate. These small committees usually see the bill first. They review it and make recommendations on whather it should be changed in any way or voted on just the way it is.
the constitution establishes the qualifications for congressional representatives
taxes
Article IV of the U.S. Constitution says the states must respect each other's laws and citizens, gives Congress the right to admit new states to the Union and govern territories belonging to the federal government, and creates obligations of the federal government to the states.