The Origination Clause and the Validity of Taxing Statutes

Journal of Taxation of Investments, Winter 2018, at 61

Case Legal Studies Research Paper No. 2019-5

Posted: 20 Feb 2019

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: February 19, 2019

Abstract

The Origination Clause of the Constitution provides that “[a]ll Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.” This article considers whether a taxpayer has any chance of success in challenging a tax statute on the grounds that its enactment violated that clause. Along the way, the article considers the history of the clause, the meanings of “bill for raising revenue” and “amendment,” and how, if at all, the clause can be enforced.

Keywords: Origination Clause, bill for raising revenue, amendment

JEL Classification: K34

Suggested Citation

Jensen, Erik M., The Origination Clause and the Validity of Taxing Statutes (February 19, 2019). Journal of Taxation of Investments, Winter 2018, at 61; Case Legal Studies Research Paper No. 2019-5. Available at SSRN: https://ssrn.com/abstract=3338022

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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