Considering the question of which house of Congress must the U.S. President first submit a bill increasing the income tax the answer is:
The text under this section goes thus "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."
Hence, in this case, the correct answer is "the House of Representatives; under Article 1, Section 7, Clause 1 of the United States.
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