When new tax legislation is being considered by Congress

A$.$

different versions of the House and Senate bills are reconciled by the Speaker of the House and the President of the Senate.

B$.$

the tax bill will usually originate in the Senate.

C$.$

different versions of the House and Senate bills are reconciled by a Joint Conference Committee.

D$.$

after the President of the United States approves a tax$$ bill, the Joint Conference Committee must then vote on passage of the bill.