Answer:
1. The House of Representatives
2. It is addressed the U.S. Constitution, Article I, section 7, clause 1
Step-by-step explanation:
The House of Representatives, the lower chamber of Congress, is the one invested with the power to introduce bills involving taxes or tariffs. Once this house begins this process, the Senate can approve, reject or amend the tax bill just like it would do with any other legislation. If the bill is approved by both chambers, then it is sent to the President for signature.
The House of Representatives' ability to submit bills regarding tax is addressed in the U.S. Constitution, Article I, section 7, clause 1: “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.”