Answer: congress is the branch that collects taxes, and executive makes a state of the union address each year
Explanation: i figured that your first answer was congress because as you look into each branch of government one says: Congress has the power to collect taxes, print money and regulate its value, punish counterfeiters, establish post offices, create roads, grant patents, create federal courts inferior to the Supreme Court, combat piracy, declare war, raise armies, create a navy. which gives you all the evidence to state that congress is correct. And for your second question the answer is executive because as the branch address that The President “shall from time to time give to the Congress Information of the State of the Union, and recommend to their Consideration such measures as he shall judge necessary and expedient.
I hope this helped^