Number: 98-471 Title: Revenue Legislation in the Congressional Budget Process Authors: William Heniff, Government Division Abstract: Most laws establishing the federal government's revenue sources are permanent and continue year after year without additional legislative action. Congress, however, typically enacts revenue legislation, changing some of the tax system, every year. Revenue legislation may include changes in individual and corporate income, social insurance, and excise taxes; or tariffs and duties. Consideration of revenue legislation is governed by constitutional provisions and procedural rules. Pages: 3 Date: August 19, 2008