I

104TH CONGRESS

2D SESSION H. R. 2867

To prohibit United States voluntary and assessed contributions to the United

Nations if the United Nations imposes any tax or fee on United States

persons or continues to develop or promote proposals for such taxes

or fees.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 23, 1996

Mr. SOLOMON (for himself, Ms. ROS-LEHTINEN, Mr. SAM JOHNSON of Texas,

Mr. BARTLETT of Maryland, Mr. DORNAN, Mr. TRAFICANT, Mr. EWING,

Mr. HASTINGS of Washington, and Mr. HILLEARY) introduced the following bill; which was referred to the Committee on International Relations

A BILL

To prohibit United States voluntary and assessed contributions to the United Nations if the United Nations imposes any tax or fee on United States persons or continues to develop or promote proposals for such taxes or

fees.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Prohibition on United

5 Nations Taxation Act of 1996’’.
2

•HR 2867 IH

1 SEC. 2. FINDINGS.

2 The Congress finds that—

3 (1) in 1948, the average United States family

4 with children paid only 3 percent of its income in

5 Federal taxes;

6 (2) in 1996, the average United States family

7 with children paid almost 24 percent of its income

8 in Federal taxes;

9 (3) United Nations officials have made numer10 ous and repeated proposals to provide financing for

11 the United Nations outside the scrutiny of Member

12 States of the United Nations, including borrowing

13 from international financial institutions, assuming

14 control of bonds issued by Member States, and im15 posing taxes on an extensive range of transactions,

16 goods, and services;

17 (4) the 1994 ‘‘Human Development Report’’ of

18 the United Nations Development Program stated

19 that ‘‘[i]t is appropriate that the proceeds of an

20 international tax be devoted to international pur21 poses and be placed at the disposal of international

22 institutions.’’;

23 (5) on January 14, 1996, United Nations Gen24 eral Secretary Boutros Boutros-Ghali stated that an

25 international tax would mean that ‘‘[he would] not
3

•HR 2867 IH

1 be under the daily financial will of the Member

2 States.’’;

3 (6) American taxpayers have paid approxi4 mately $30,000,000,000 to the United Nations since

5 1945;

6 (7) the United Nations and its organizations

7 are replete with mismanagement, waste, corruption,

8 and inefficiency which cost American taxpayers mil9 lions of dollars each year;

10 (8) the power to tax is an attribute of sov11 ereignty;

12 (9) the United Nations does not have the at13 tributes of sovereignty and is not a sovereign power;

14 and

15 (10) the United Nations has no legal authority

16 to impose taxes on United States citizens.

17 SEC. 3. PROHIBITION ON IMPOSITION OF GLOBAL TAX18 ATION OR MULTILATERAL BANK BORROW19 ING.

20 The United States may not pay any voluntary or as21 sessed contribution to the United Nations or any of its

22 specialized or affiliated agencies if the United Nations—

23 (1) attempts to implement or impose any tax24 ation or fee on any United States persons; or
4

•HR 2867 IH

1 (2) borrows funds from the International Bank

2 for Reconstruction and Development (commonly re3 ferred to as the ‘‘World Bank’’), the International

4 Monetary Fund, or any other similar or regional

5 international financial institution.

6 SEC. 4. PROHIBITION ON CONTINUED DEVELOPMENT AND

7 PROMOTION OF GLOBAL TAXATION PROPOS8 ALS.

9 The United States may not pay any voluntary or as10 sessed contribution to the United Nations or any of its

11 specialized or affiliated agencies (including the United Na12 tions Development Program) unless the President certifies

13 in writing to the Congress 15 days in advance of such pay14 ment that the United Nations or such agency, as the case

15 may be, is not engaged in any effort to develop, advocate,

16 promote, or publicize any proposal concerning taxation or

17 fees on United States persons in order to raise revenue

18 for the United Nations or any such agency.

19 SEC. 5. STATUTORY CONSTRUCTION.

20 Payments prohibited under this Act include disburse21 ments to the United Nations pursuant to any undertaking

22 made by the United States before the prohibition becomes

23 effective.

24 SEC. 6. DEFINITIONS.

25 As used in this Act:
5

•HR 2867 IH

1 (1) The term ‘‘person’’ has the meaning given

2 such term in section 7701(a)(1) of the Internal Rev3 enue Code of 1986 (26 U.S.C. 7701(a)(1)).

4 (2) The term ‘‘taxation or fees on United

5 States persons’’ includes any tax or fee assessed on

6 United States persons on a per capita basis or on

7 a transaction or user basis, including but not limited

8 to any tax or fee on international air travel, foreign

9 exchange transactions, the mails, or extraction or

10 use of natural resources.

Æ