Always in a Committee like all other bills, before starting as defined in the constitution, in the House of Representatives.
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The Senate cannot introduce bills for raising revenue. Article 1, Section 7 of the US Constitution states that All bills for raising revenue shall originate in the House of representatives; but the Senate may propose or concur with Amendments as on other bills
A bill used for raising revenue is called a revenue bill. This bill is used to propose methods used to raise money for certain purposes like tariffs, taxes, custom duties, etc.
A bill that purports to cost no more than the revenue it brings in.
The House of Representatives
The bills proposed to raise money for the federal government are called revenue bills. Revenue bills must pass through both houses, but originate in the House of Representatives.