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What are the procedural requirement for the passage of a revenue bill?

All appropriation, revenue or tariff bills, bills authorizing increase of the public debt, bills of local
application, and private bills shall originate exclusively in the House of Representatives, but the
Senate may propose or concur with amendments. (Article VI, Section 24)
How many votes are required to pass a tax exemption bill if the Senate has 24 member   
and House of Representative 240 members?
Tax exemptions are limited to those granted by law.  However, no law granting any tax
exemption shall be passed without the concurrence of a majority of all the members of the
Congress. (Article VI, Section 28, par. 4).  Two-thirds of all the Members of such House shall
agree to pass the bill, it shall be sent, together with the objections, to the other House by which
it shall likewise be reconsidered, and if approved by two-thirds of all the Members of that House,
it shall become a law. (Article VI, Section 27)
The Constitution expressly grants tax exemption on certain entities/institutions such as (1)
charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, and
nonprofit cemeteries and all lands, buildings and improvements actually, directly and exclusively
used for religious, charitable or educational purposes (Article VI, Section 28, paragraph 3); (2)
non-stock non-profit educational institutions used actually, directly and exclusively for
educational purposes. (Article XVI, Section 4(3))

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