The level of government that makes the laws in the US is the legislative branch. This branch of government is composed of the House of Representatives and the Senate. Together they form the US Congress.
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Of the three levels of government, which are municipal, state, and federal (actually four levels if we include county government, which falls in between municipal and state) the federal government is supreme, in the sense that it can overrule any lower level of government. Federal Laws apply in every US jurisdiction, and supercede any laws made by lower levels of government.
The US Supreme Court is not a corporation, but the head of the Judicial branch of the United States government. A corporation is a type of business organization, and the term is not applicable in this situation.
The highest authority in the judicial branch is the U.S. Supreme Court. The Supreme Court has the highest power to interpret the law and the Constitution--these decisions cannot be overturned by anyone except the Supreme Court.
In the United States the US Supreme Court decides if laws meet the requirements of the US Constitution.
In the US, the Supreme Court is the highest level of arbitration.
The Supreme Court is not in the Congress. The Supreme court is at the top of the judicial branch of government, a co-equal branch with Congess.