A more thorough explanation:

The origination clause is a provision in the United States Constitution that states that all bills for increasing taxes and raising revenue must originate in the House of Representatives, not the Senate. This means that any bill that proposes a new tax or increases an existing tax must first be introduced in the House of Representatives.

For example, if the government wants to increase the tax on cigarettes, they must first introduce a bill in the House of Representatives. The Senate may then amend the bill, but it must first originate in the House.

The origination clause also exists in some state constitutions. In these cases, the provision requires that revenue bills originate in the lower house of the state legislature.

For instance, if a state wants to increase the sales tax, the bill must first be introduced in the lower house of the state legislature. The upper house may then amend the bill, but it must first originate in the lower house.