The segment of the government that is responsible for raising taxes or reducing taxes is known as Congress.
The Congress of the United States constitutes of both the Senate and House of Representatives.
This is based on Article I, Section 8, Clause 1, of the Constitution, otherwise known as the Taxing and Spending Clause.
The Clause gives Congress the jurisdiction to make levy tax to repay national debts or common defense.
Hence, in this case, it is concluded that the correct answer is Congress.
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