Similarly one may ask, who controls spending in the US government?
The constitutional provision making Congress the ultimate authority on government spending passed with far less debate. The framers were unanimous that Congress, as the representatives of the people, should be in control of public funds—not the President or executive branch agencies.
Secondly, which branch of government controls money? The legislative branch is made up of the House and Senate, known collectively as the Congress. Among other powers, the legislative branch makes all laws, declares war, regulates interstate and foreign commerce and controls taxing and spending policies.
Regarding this, who controls the budget at the federal level?
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Congress
Which government branch creates the federal tax law?
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Look, it's all pretty simple: the legislature (congress) makes the laws, the executive branch (president and his secretaries) carry out and enforce the laws, and the judicial (courts) decide if the law is legal or not.