I 
108TH CONGRESS 
1ST SESSION H. R. 1206
To prohibit United States voluntary and assessed contributions to the United 
Nations or the Organization for Economic Cooperation and Development 
if the United Nations or the Organization for Economic Cooperation 
and Development imposes any tax or fee on United States persons, 
continues to develop or promote proposals for such taxes or fees, or 
attempts to implement or impose a policy that would enable foreign 
governments to tax income earned inside the borders of the United 
States. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 11, 2003
Mr. SWEENEY introduced the following bill; which was referred to the 
Committee on International Relations 
A BILL 
To prohibit United States voluntary and assessed contribu-
tions to the United Nations or the Organization for 
Economic Cooperation and Development if the United 
Nations or the Organization for Economic Cooperation 
and Development imposes any tax or fee on United 
States persons, continues to develop or promote proposals 
for such taxes or fees, or attempts to implement or 
impose a policy that would enable foreign governments 
to tax income earned inside the borders of the United 
States.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Prohibition on United 
Nations Taxation Act of 2003’’. 
SEC. 2. FINDINGS. 
The Congress finds that—
(1) in 1948, the average United States family 
with children paid only 3 percent of its income in 
Federal taxes; 
(2) in 1996, the average United States family 
with children paid almost 24 percent of its income 
in Federal taxes; 
(3) United Nations officials have made numer-
ous and repeated proposals to provide financing for 
the United Nations outside the scrutiny of Member 
States of the United Nations, including borrowing 
from international financial institutions, assuming 
control of bonds issued by Member States, and im-
posing taxes on an extensive range of transactions, 
goods, and services; 
(4) the 1994 ‘‘Human Development Report’’ of 
the United Nations Development Program stated 
that ‘‘[i]t is appropriate that the proceeds of an 
international tax be devoted to international pur-
poses and be placed at the disposal of international 
institutions.’’; 
(5) on January 14, 1996, United Nations Sec-
retary General Boutros Boutros-Ghali stated that an 
international tax would mean that ‘‘[he would] not 
be under the daily financial will of the Member 
States.’’; 
(6) American taxpayers have paid approxi-
mately $30,000,000,000 to the United Nations since 
1945; 
(7) the United Nations and its organizations 
are replete with mismanagement, waste, corruption, 
and inefficiency which cost American taxpayers mil-
lions of dollars each year; 
(8) the power to tax is an attribute of sov-
ereignty; 
(9) the United Nations does not have the at-
tributes of sovereignty and is not a sovereign power; 
(10) the United Nations has no legal authority 
to impose taxes on United States citizens; 
(11) the Organization for Economic Coopera-
tion and Development is seeking to hinder tax com-
petition between nations; 
(12) the United States has a relatively low tax 
burden compared to other developed nations and any
effort to hinder tax competition will undermine the 
competitive advantage of the United States; 
(13) the Organization for Economic Coopera-
tion and Development is pursuing tax harmonization 
policies that would enable foreign governments to 
tax income earned in the United States; 
(14) the power to determine the tax treatment 
of income inside national borders is an attribute of 
sovereignty; and 
(15) the United States finances approximately 
one-fourth of the budget of the Organization for 
Economic Cooperation and Development. 
SEC. 3. PROHIBITION ON IMPOSITION OF GLOBAL TAX-
ATION, MULTILATERAL BANK BORROWING, 
OR TAX HARMONIZATION. 
No funds shall be obligated or otherwise expended 
from the United States Treasury for any purpose to the 
United Nations or any of its specialized or affiliated agen-
cies if the United Nations or any of its specialized or affili-
ated agencies—
(1) attempts to implement or impose any tax-
ation or fee on any United States persons; 
(2) attempts to implement or impose a policy 
that would enable foreign governments to tax income 
earned inside the borders of the United States; or
(3) attempts to borrow funds from the Inter-
national Bank for Reconstruction and Development
(commonly referred to as the ‘‘World Bank’’), the 
International Monetary Fund, or any other similar 
or regional international financial institution. 
SEC. 4. PROHIBITION ON CONTINUED DEVELOPMENT AND 
PROMOTION OF GLOBAL TAXATION OR TAX 
HARMONIZATION PROPOSALS. 
No funds shall be obligated or otherwise expended 
from the United States Treasury for any purpose to the 
United Nations or any of its specialized or affiliated agen-
cies (including the United Nations Development Program) 
unless the President certifies in writing to the Congress 
15 days in advance of such payment that the United Na-
tions or such agency, as the case may be, is not engaged 
in any effort to—
(1) develop, advocate, promote, or publicize any 
proposal concerning taxation or fees on United 
States persons in order to raise revenue for the 
United Nations or any such agency; or 
(2) to develop, advocate, promote, or publicize 
any proposal concerning foreign government taxation 
or fees on United States-source income.
SEC. 5. PROHIBITION ON IMPOSITION OF GLOBAL TAX-
ATION, MULTILATERAL BANK BORROWING, 
OR TAX HARMONIZATION. 
No funds shall be obligated or otherwise expended 
from the United States Treasury for any purpose to the 
Organization for Economic Cooperation and Development 
or any of its specialized or affiliated agencies if the Orga-
nization for Economic Cooperation and Development—
(1) attempts to implement or impose any tax-
ation or fee on any United States persons; 
(2) attempts to implement or impose a policy 
that would enable foreign governments to tax income 
earned inside the borders of the United States; or 
(3) attempts to borrow funds from the Inter-
national Bank for Reconstruction and Development 
(commonly referred to as the ‘‘World Bank’’), the 
International Monetary Fund, or any other similar 
or regional international financial institution. 
SEC. 6. PROHIBITION ON CONTINUED DEVELOPMENT AND 
PROMOTION OF GLOBAL TAXATION OR TAX 
HARMONIZATION PROPOSALS. 
No funds shall be obligated or otherwise expended 
from the United States Treasury for any purpose to the 
Organization for Economic Cooperation and Development 
or any of its specialized or affiliated agencies unless the 
President certifies in writing to the Congress 15 days in