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What Role Does The Us Congress Play In Creating The Tax Law?

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The US Congress has to vote for each bill to allow them to pass.  If it don't pass then they have to make changes to the bill and keep voting till it does so everyone is happy.  Some bills the President can just veto and pass them anyway.  Which is wierd why have Congress in those type of situations if he can just go ahead and do that.  It must be in important emergency situations though that he can only do that then probably I would think.

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