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Tax bills may be written only by the House of Representatives. The House of Representatives can also originate revenue bills.
The legislative branch is the only branch of government that can introduce bills of any kind. However, according to the US Constitution only the House of Representatives may introduce bills for raising revenues.
Article I, section 7 mandates that all appropriation bills start in the House of Representatives. "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."
All laws that deal with money must originate from Congress. This is the group responsible for raising money for the federal government mainly through taxes.
The House of Representatives and the Senate prepare bills to be voted on.