Who writes the tax code?
The Senate Committee on Finance and the House Committee on Ways and Means have exclusive jurisdiction over taxation. Tax bills must originate in the House under the Constitution's Origination Clause.
Federal Policy
Tax policy is the single most consequential area for the federal budget — it determines who pays what and how the government finances everything else. Senate Finance and House Ways and Means write the tax code; the IRS administers it.
Jason Smith
U.S. Representative · Missouri · Republican
Chair
House Committee on Ways and Means
Mike Crapo
U.S. Senator · Idaho · Republican
Chairman
Senate Committee on Finance
Richard E. Neal
U.S. Representative · Massachusetts · Democratic
Ranking Member
House Committee on Ways and Means
Ron Wyden
U.S. Senator · Oregon · Democratic
Ranking Member
Senate Committee on Finance
Aaron Bean
U.S. Representative · Florida · Republican
House Committee on Ways and Means
Adrian Smith
U.S. Representative · Nebraska · Republican
House Committee on Ways and Means
Ben Ray Luján
U.S. Senator · New Mexico · Democratic
Senate Committee on Finance
Bernard Sanders
U.S. Senator · Vermont · Independent
Senate Committee on Finance
Beth Van Duyne
U.S. Representative · Texas · Republican
House Committee on Ways and Means
Bill Cassidy
U.S. Senator · Louisiana · Republican
Senate Committee on Finance
Blake D. Moore
U.S. Representative · Utah · Republican
House Committee on Ways and Means
Bradley Scott Schneider
U.S. Representative · Illinois · Democratic
House Committee on Ways and Means
Brendan F. Boyle
U.S. Representative · Pennsylvania · Democratic
House Committee on Ways and Means
Brian K. Fitzpatrick
U.S. Representative · Pennsylvania · Republican
House Committee on Ways and Means
Carol D. Miller
U.S. Representative · West Virginia · Republican
House Committee on Ways and Means
Catherine Cortez Masto
U.S. Senator · Nevada · Democratic
Senate Committee on Finance
Chuck Grassley
U.S. Senator · Iowa · Republican
Senate Committee on Finance
Claudia Tenney
U.S. Representative · New York · Republican
House Committee on Ways and Means
Danny K. Davis
U.S. Representative · Illinois · Democratic
House Committee on Ways and Means
Darin LaHood
U.S. Representative · Illinois · Republican
House Committee on Ways and Means
David Kustoff
U.S. Representative · Tennessee · Republican
House Committee on Ways and Means
David Schweikert
U.S. Representative · Arizona · Republican
House Committee on Ways and Means
74 more members on jurisdictional committees not shown.
The Senate Committee on Finance and the House Committee on Ways and Means have exclusive jurisdiction over taxation. Tax bills must originate in the House under the Constitution's Origination Clause.
A markup is when a committee debates and amends a bill before voting it out. Tax-bill markups in Ways and Means and Finance are where most actual policy gets written.