Complex sentence: The budgetary process, first envisioned by the Commission on Economy and Efficiency, is constrained by the Constitution so that only the House of Representatives can tax the people, the idea of federal budgeting is important but complex and still contested.
Split into simpler sentences: The budgetary process, first envisioned by the Commission on Economy and Efficiency, is constrained by the Constitution so that only the House of Representatives can tax the people. The idea of federal budgeting is important but complex and still contested.