Who first proposed it?
I believe it was Stanley H Johnson, a Blockbuster stockboy in Ottumwa Iowa. He has as much consitutional power over taxes as does the President.
Section 7. All bills for raising revenue shall originate in the House of Representatives; but the Senate may propose or concur with amendments as on other Bills.
Nope, after further looking, looks like Rep Bill Thomas, R CA was the start.
The 2001 EGTRRA was passed by a 230 to 198 vote. 10 D's broke ranks. Sanford Bishop, Bob Clement, Gary Condit, Bud Cramer, Bart Gordon, Ralph Hall, Ken Lucas, Mike McIntyre, Collin Peterson, and Jim Traficant