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Philippine Bar review · Question

Practice question: Power of Taxation

Multiple Choice Medium

Practice question

The House passes a revenue bill and sends it to the Senate. The Senate proposes a substantially rewritten version as its amendments, and both chambers ultimately approve the reconciled measure. Is the extent of Senate rewriting alone enough to establish a violation of House origination?
  1. Yes. The Senate may correct punctuation only.
  2. Yes. Any Senate change destroys House origination.
  3. Yes. The House must enact revenue laws without Senate participation.
  4. No, because the origination clause never applies to revenue bills.
  5. No. Tolentino recognizes broad Senate amendment power after House origination.

Legal references

  • 1987 Constitution, Article VI Section 24: https://lawphil.net/consti/cons1987.html
  • Tolentino v. Secretary of Finance, G.R. No. 115455 et al., August 25, 1994, main decision, origination and amendments: https://lawphil.net/judjuris/juri1994/aug1994/gr_115455_1994.html
  • Tolentino v. Secretary of Finance, October 30, 1995, main resolution: https://lawphil.net/judjuris/juri1995/oct1995/gr_115455_1995.html

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