I 
108TH CONGRESS 
1ST SESSION 
H. R. 204
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 7, 2003
Mr. SWEENEY (for himself and Mr. PAUL) 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 if the United Nations im-
poses any tax or fee on United States persons or con-
tinues to develop or promote proposals for such taxes 
or fees.
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 2001’’. 
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; 
and 
(10) the United Nations has no legal authority 
to impose taxes on United States citizens. 
SEC. 3. PROHIBITION ON IMPOSITION OF GLOBAL TAX-
ATION 
OR 
MULTILATERAL 
BANK 
BOR-
ROWING. 
The United States may not pay any voluntary or as-
sessed contribution to the United Nations or any of its 
specialized or affiliated agencies if the United Nations—
(1) attempts to implement or impose any tax-
ation or fee on any United States persons; 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. 
SEC. 4. PROHIBITION ON CONTINUED DEVELOPMENT AND 
PROMOTION OF GLOBAL TAXATION PRO-
POSALS. 
The United States may not pay any voluntary or as-
sessed contribution to the United Nations or any of its 
specialized or affiliated agencies (including the United Na-
tions Development Program) unless the President certifies 
in writing to the Congress 15 days in advance of such pay-
ment that the United Nations or such agency, as the case 
may be, is not engaged in any effort to 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. 
SEC. 5. STATUTORY CONSTRUCTION. 
Payments prohibited under this Act include disburse-
ments to the United Nations pursuant to any undertaking 
made by the United States before the prohibition becomes 
effective. 
SEC. 6. DEFINITIONS. 
As used in this Act: 
(1) The term ‘‘person’’ has the meaning given 
such term in section 7701(a)(1) of the Internal Rev-
enue Code of 1986 (26 U.S.C. 7701(a)(1)).
(2) The term ‘‘taxation or fees on United 
States persons’’ includes any tax or fee assessed on 
United States persons on a per capita basis or on 
a transaction or user basis, including but not limited 
to any tax or fee on international air travel, foreign 
exchange transactions, the mails, or extraction or 
use of natural resources.
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