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 contribu-
tions to the United Nations if the United Nations im-
poses any tax or fee on any United States person or 
continues to develop or promote proposals for such a 
tax or fee. 
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 of United 
Nations Taxation Act’’. 
SEC. 2. FINDINGS. 
The Congress finds that— 
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(1) in 1948, the average United States family 
with children paid only three percent of its income 
in Federal taxes; 
(2) in 2015, the average American paid almost 
20 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 ‘‘it is appropriate that the proceeds of an inter-
national tax be devoted to international purposes 
and be placed at the disposal of international insti-
tutions.’’; 
(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) the 2012 ‘‘World Economic and Social Sur-
vey’’ of the United Nations Department of Economic 
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and Social Affairs examined the ‘‘feasibility of new 
financing,’’ specifically examining two sources: 
‘‘taxes levied on international transactions and/or 
taxes that are internationally concerted . . . and 
revenues from global resources.’’; 
(7) each year the United States gives approxi-
mately $8 billion in mandatory payments and vol-
untary contributions to the United Nations and its 
affiliated organizations; 
(8) the United Nations and its organizations 
are replete with mismanagement, waste, corruption, 
and inefficiency, which cost United States taxpayers 
millions of dollars each year; 
(9) the power to tax is an attribute of sov-
ereignty; 
(10) the United Nations does not have the at-
tributes of sovereignty and is not a sovereign power; 
and 
(11) the United Nations has no legal authority 
to impose taxes on United States citizens. 
SEC. 3. PROHIBITIONS REGARDING TAXATION AND BOR-
ROWING. 
(a) PROHIBITION ON IMPOSITION OF GLOBAL TAX-
ATION
OR
MULTILATERAL
BANK
BORROWING.—The 
United States shall not pay any voluntary or assessed con-
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tribution to the United Nations or any of its specialized 
or affiliated agencies (including the United Nations Devel-
opment Program) if the United Nations— 
(1) attempts to implement or impose any tax-
ation or fee on any United States person; or 
(2) 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. 
(b) PROHIBITION
ON CONTINUED DEVELOPMENT 
AND PROMOTION OF GLOBAL TAXATION PROPOSALS.— 
The United States shall not pay any voluntary or assessed 
contribution to the United Nations or any of its specialized 
or affiliated agencies (including the United Nations Devel-
opment Program) unless the President certifies in writing 
to the Congress not less than 15 days before such payment 
that the United Nations or any of its specialized or affili-
ated agencies is not engaged in any effort to develop, advo-
cate, promote, or publicize any proposal concerning tax-
ation or fees on any United States person in order to raise 
revenue for the United Nations or any of its specialized 
or affiliated agencies. 
(c) STATUTORY CONSTRUCTION.—Payments prohib-
ited under this Act include any disbursement to the United 
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Nations or to any of its specialized or affiliated agencies 
pursuant to any obligation agreed to by the United States 
on or before the date of the enactment of this Act. 
SEC. 4. DEFINITIONS. 
As used in this Act: 
(1) PERSON.—The term ‘‘person’’ has the 
meaning given such term in section 7701(a)(1) of 
the Internal Revenue Code of 1986 (26 U.S.C. 
7701(a)(1)). 
(2) TAXATION
OR
FEES
ON
ANY
UNITED 
STATES PERSON.—The term ‘‘taxation or fees on 
any United States person’’ includes any tax or fee 
assessed against any United States person on a per 
capita basis or on a transaction or user basis, in-
cluding any tax or fee on international air travel, 
foreign exchange transactions, the mails, or extrac-
tion or use of natural resources. 
SEC. 5. EFFECTIVE DATE. 
This Act shall take effect on the date of the enact-
ment of this Act. 
Æ 
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