For the U.S. federal budget, who decides how much money to spend, what to spend it on, and how to raise this money?

Question

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The U.S. federal budget is decided by Congress and the president. Congress creates the budget proposals and passes them into laws. The president then has the power to sign the laws or veto them. The budget includes decisions on how much money to spend, what to spend it on, and how to raise this money through taxes and other means. The Office of Management and Budget and the Treasury Department have roles in implementing and overseeing the budget, but do not have the ultimate decision-making power.

For the US