II

104TH CONGRESS

2D SESSION S. 1519

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 SENATE OF THE UNITED STATES

JANUARY 22, 1996

Mr. DOLE (for himself, Mr. GREGG, Mr. HELMS, Mr. SHELBY, and Mr.

COVERDELL) introduced the following bill; which was read twice and referred to the Committee on Foreign 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’’.

6 SEC. 2. FINDINGS.

7 The Congress finds that—
2

•S 1519 IS

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

2 with children paid only three percent of its income

3 in Federal taxes;

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

5 with children paid more than 24 percent of its in6 come in Federal taxes;

7 (3) United Nations officials have made numer8 ous and repeated proposals to provide financing for

9 the United Nations outside the scrutiny of Member

10 States of the United Nations, including borrowing

11 from international financial institutions, assuming

12 control of bonds issued by Member States, and im13 posing taxes on an extensive range of transactions,

14 goods, and services;

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

16 the United Nations Development Program stated

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

18 international tax be devoted to international pur19 poses and be placed at the disposal of international

20 institutions.’’;

21 (5) on January 14, 1996, United Nations Gen22 eral Secretary Boutros Boutros-Ghali stated that an

23 international tax would mean that ‘‘[he would] not

24 be under the daily financial will of the Member

25 States.’’;
3

•S 1519 IS

1 (6) American taxpayers have paid approxi2 mately $30,000,000,000 to the United Nations since

3 1945;

4 (7) the United Nations and its organizations

5 are replete with mismanagement, waste, corruption,

6 and inefficiency which cost American taxpayers mil7 lions of dollars each year;

8 (8) the power to tax is an attribute of sov9 ereignty;

10 (9) the United Nations does not have the at11 tributes of sovereignty and is not a sovereign power;

12 and

13 (10) the United Nations has no legal authority

14 to impose taxes on United States citizens.

15 SEC. 3. PROHIBITION ON IMPOSITION OF GLOBAL TAX16 ATION OR MULTILATERAL BANK BORROW17 ING.

18 The United States may not pay any voluntary or as19 sessed contribution to the United Nations or any of its

20 specialized or affiliated agencies if the United Nations—

21 (1) attempts to implement or impose any tax22 ation or fee on any United States persons; or

23 (2) borrows funds from the International Bank

24 for Reconstruction and Development (commonly re25 ferred to as the ‘‘World Bank’’), the International
4

•S 1519 IS

1 Monetary Fund, or any other similar or regional

2 international financial institution.

3 SEC. 4. PROHIBITION ON CONTINUED DEVELOPMENT AND

4 PROMOTION OF GLOBAL TAXATION PROPOS5 ALS.

6 The United States may not pay any voluntary or as7 sessed contribution to the United Nations or any of its

8 specialized or affiliated agencies (including the United Na9 tions Development Program) unless the President certifies

10 in writing to the Congress 15 days in advance of such pay11 ment that the United Nations or such agency, as the case

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

13 promote, or publicize any proposal concerning taxation or

14 fees on United States persons in order to raise revenue

15 for the United Nations or any such agency.

16 SEC. 5. STATUTORY CONSTRUCTION.

17 Payments prohibited under this Act include disburse18 ments to the United Nations pursuant to any undertaking

19 made by the United States before the prohibition becomes

20 effective.

21 SEC. 6. DEFINITIONS.

22 As used in this Act:

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

24 such term in section 7701(a)(1) of the Internal Rev25 enue Code of 1986 (26 U.S.C. 7701(a)(1)).
5

•S 1519 IS

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

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

3 United States persons on a per capita basis or on

4 a transaction or user basis, including but not limited

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

6 exchange transactions, the mails, or extraction or

7 use of natural resources.

Æ