tions remain in the hands of the United Nations be-
cause the United States has not requested the re-
turn of those funds. 
(2) The funds were paid into the United Na-
tions Tax Equalization Fund (TEF), which is used 
to reimburse United Nations staff members subject 
to United States income taxes for the cost of those 
taxes. 
(3) In recent years, the TEF has taken in con-
siderably more money than it has paid out, with the 
United States apparently overpaying into the TEF 
by $52.2 million in the 2008–2009 timeframe alone. 
(4) According to the United Nations Financial 
Report and Audited Financial Statements released 
on July 29, 2010, ‘‘As of 31 December 2009, an 
amount of $179.0 million was payable to the United 
States of America pending instructions as to its dis-
position.’’. 
(5) That balance was allowed to accrue notwith-
standing United Nations Financial Regulation 4.12, 
which states that any such surpluses ‘‘shall be cred-
ited against the assessed contributions due from that 
Member State the following year.’’. 
(6) Allowing the United Nations to regularly 
overcharge the United States and to retain those 
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overpayments, or to spend them on wholly unrelated 
activities, is a disservice to American taxpayers and 
a subversion of the Congressional budget process. 
SEC. 3. REFUND OF UNITED STATES TAXPAYER DOLLARS 
FROM THE UNITED NATIONS TAX EQUALI-
ZATION FUND. 
(a) STATEMENT OF POLICY.—It shall be the policy 
of the United States— 
(1) to direct the United Nations to return to 
the United States the $179,010,326 overpaid into 
the United Nations Tax Equalization Fund (TEF) 
as of December 31, 2009, which the United Nations 
itself has identified as ‘‘payable to the United States 
of America’’; 
(2) to use the voice and vote of the United 
States to press the United Nations to reform its 
TEF assessment procedures to reduce the repeated 
discrepancies between TEF income and expendi-
tures; and 
(3) to annually instruct the United Nations to 
return to the United States any TEF surplus funds 
payable to the United States. 
(b) CERTIFICATION AND WITHHOLDING.—Until the 
Secretary of State submits to the appropriate congres-
sional committees a certification that the United Nations 
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has returned to the United States the $179,010,326 iden-
tified by the United Nations in its July 29, 2010 Financial 
Report as payable to the United States, the United States 
shall withhold $179,010,326 from the United States con-
tribution to the regularly assessed biennial budget of the 
United Nations. 
SEC. 4. DEFINITIONS. 
In this Act— 
(1) the term ‘‘appropriate congressional com-
mittees’’ means— 
(A) the Committee on Foreign Affairs and 
the Committee on Appropriations of the House 
of Representatives; and 
(B) the Committee on Foreign Relations 
and the Committee on Appropriations of the 
Senate; and 
(2) the term ‘‘United Nations Tax Equalization 
Fund’’ or ‘‘TEF’’ means the fund established under 
the provisions of United Nations General Assembly 
Resolution 973 (December 15, 1955) to equalize to 
net pay of United Nations staff members. 
Æ 
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