I 

115TH CONGRESS 

1ST SESSION H. R. 1835 

To prohibit United States voluntary and assessed contributions to the United 

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

States person or continues to develop or promote proposals for such 

a tax or fee. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 30, 2017 

Mr. MOONEY of West Virginia introduced the following bill; which was 

referred to the Committee on Foreign Affairs 

A BILL 

To prohibit United States voluntary and assessed contributions to the United Nations if the United Nations imposes any tax or fee on any United States person or 

continues to develop or promote proposals for such a 

tax or fee. 

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 of United 

5 Nations Taxation Act’’. 

6 SEC. 2. FINDINGS. 

7 The Congress finds that— 


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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 2015, the average American paid almost 

5 20 percent of its income in Federal taxes; 

6 (3) United Nations officials have made numer7 ous and repeated proposals to provide financing for 

8 the United Nations outside the scrutiny of member 

9 states of the United Nations, including borrowing 

10 from international financial institutions, assuming 

11 control of bonds issued by member states, and im12 posing taxes on an extensive range of transactions, 

13 goods, and services; 

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

15 the United Nations Development Program stated 

16 that ‘‘it is appropriate that the proceeds of an inter17 national tax be devoted to international purposes 

18 and be placed at the disposal of international insti19 tutions.’’; 

20 (5) on January 14, 1996, United Nations Sec21 retary General Boutros Boutros-Ghali stated that an 

22 international tax would mean that ‘‘he would not be 

23 under the daily financial will of the member states.’’; 

24 (6) the 2012 ‘‘World Economic and Social Sur25 vey’’ of the United Nations Department of Economic 


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1 and Social Affairs examined the ‘‘feasibility of new 

2 financing,’’ specifically examining two sources: 

3 ‘‘taxes levied on international transactions and/or 

4 taxes that are internationally concerted . . . and 

5 revenues from global resources.’’; 

6 (7) each year the United States gives approxi7 mately $8 billion in mandatory payments and vol8 untary contributions to the United Nations and its 

9 affiliated organizations; 

10 (8) the United Nations and its organizations 

11 are replete with mismanagement, waste, corruption, 

12 and inefficiency, which cost United States taxpayers 

13 millions of dollars each year; 

14 (9) the power to tax is an attribute of sov15 ereignty; 

16 (10) the United Nations does not have the at17 tributes of sovereignty and is not a sovereign power; 

18 and 

19 (11) the United Nations has no legal authority 

20 to impose taxes on United States citizens. 

21 SEC. 3. PROHIBITIONS REGARDING TAXATION AND BOR22 ROWING. 

23 (a) PROHIBITION ON IMPOSITION OF GLOBAL TAX24 ATION OR MULTILATERAL BANK BORROWING.—The 

25 United States shall not pay any voluntary or assessed conVerDate Sep 11 2014 20:59 Apr 10, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1835.IH H1835

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1 tribution to the United Nations or any of its specialized 

2 or affiliated agencies (including the United Nations Devel3 opment Program) if the United Nations— 

4 (1) attempts to implement or impose any tax5 ation or fee on any United States person; or 

6 (2) attempts to borrow funds from the Inter7 national Bank for Reconstruction and Development 

8 (commonly referred to as the ‘‘World Bank’’), the 

9 International Monetary Fund, or any other similar 

10 or regional international financial institution. 

11 (b) PROHIBITION ON CONTINUED DEVELOPMENT

12 AND PROMOTION OF GLOBAL TAXATION PROPOSALS.— 

13 The United States shall not pay any voluntary or assessed 

14 contribution to the United Nations or any of its specialized 

15 or affiliated agencies (including the United Nations Devel16 opment Program) unless the President certifies in writing 

17 to the Congress not less than 15 days before such payment 

18 that the United Nations or any of its specialized or affili19 ated agencies is not engaged in any effort to develop, advo20 cate, promote, or publicize any proposal concerning tax21 ation or fees on any United States person in order to raise 

22 revenue for the United Nations or any of its specialized 

23 or affiliated agencies. 

24 (c) STATUTORY CONSTRUCTION.—Payments prohib25 ited under this Act include any disbursement to the United 


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1 Nations or to any of its specialized or affiliated agencies 

2 pursuant to any obligation agreed to by the United States 

3 on or before the date of the enactment of this Act. 

4 SEC. 4. DEFINITIONS. 

5 As used in this Act: 

6 (1) PERSON.—The term ‘‘person’’ has the 

7 meaning given such term in section 7701(a)(1) of 

8 the Internal Revenue Code of 1986 (26 U.S.C. 

9 7701(a)(1)). 

10 (2) TAXATION OR FEES ON ANY UNITED

11 STATES PERSON.—The term ‘‘taxation or fees on 

12 any United States person’’ includes any tax or fee 

13 assessed against any United States person on a per 

14 capita basis or on a transaction or user basis, in15 cluding any tax or fee on international air travel, 

16 foreign exchange transactions, the mails, or extrac17 tion or use of natural resources. 

18 SEC. 5. EFFECTIVE DATE. 

19 This Act shall take effect on the date of the enact20 ment of this Act. 

Æ 


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