Under the Origination Clause of the US Constitution (Article I, Section VII, Clause 1), "All bills for raising revenue shall originate in the House of Representatives..."
Once the House votes to pass it, the bill goes to the Senate for any amendments, or Senate vote to pass the Bill. After these step's it goes on to the President for his approval or veto (Denial).
The Judicial Branch does not participate in this legislative process.
Note: Most people do not realize that the Judicial Branch is not allowed to decide the Constitutionality of a Law or Regulation until it is brought to them. They can not take it upon themselves to view it.
The House of Representatives
Technically, all revenue and appropriations bills must originate in the House of Representatives. However, in practice, they can originate in either house, then are unified into a single bill in a join-chamber conference. The resulting bill is then a "new" bill, but is voice-voted on in both the House and Senate with no debate. This is an end-run around how the Constitution desired things, but, honestly, much of how Congress actually conducts its business is arcane and undemocratic.
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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.
General Assembly may refer to many lawmaking bodies. A bill in the legislative process can originate with a legislator, on his or her own accord, or by request from a constituent or an interest group.
In the United States Congress all revenue bills must originate in the House of Representatives as opposed to the Senate
All bills for raising revenue must originate in the House of Representatives. Article 1, Section 7, Clause 1 of the Constitution.