2016年美國CPA模擬試題：Business（4）

　　J. Dewey Taxem, running for the Senate for the sixth time from a large northeastern state, has just completed a major campaign speech relating to his proposed changes to the legislative process. Which of the following excerpts from his speech is correct？

　　a. Most tax legislation originates in the Senate as riders to other non-tax legislation.

　　b. A presidential veto can be overridden by a vote of two-thirds of both the House and the Senate.

　　c. If the President does not like some of the provisions of a specific tax bill approved by both the House and the Senate, he can veto those specific parts and sign the rest.

　　d. Unlike non-tax legislation, tax legislation must be enacted in exactly the same form in both the House and the Senate so that no conference committee is necessary.

　　答案：B

　　Explanation

　　Choice “b” is correct. A presidential veto （other than a pocket veto） can be overridden by a vote of two-thirds of both the House and the Senate.

　　Choice “a” is incorrect. Some tax legislation originates in the Senate as riders to other non-tax proposals. However, most tax legislation originates in the House of Representatives.

　　Choice “d” is incorrect. There is absolutely no requirement that tax legislation be enacted in exactly the same form in both the House and the Senate. A conference committee is most often required to reconcile the differences between the two bills.

　　Choice “c” is incorrect. The President cannot pick and choose the parts of tax legislation （or any other legislation） that he likes. At the current time, there is no line item veto.