Title: Prohibition of United Nations Taxation Act
Policy area: International Affairs

Summary:
Prohibition of United Nations Taxation Act
This bill prohibits the United States from paying any voluntary or assessed contribution to the United Nations or any of its specialized or affiliated agencies: (1) if the U.N. attempts to implement or impose any taxation or fee on any U.S. person or attempts to borrow funds from the International Bank for Reconstruction and Development (World Bank), the International Monetary Fund, or any other similar or regional international financial institution; and (2) unless the President certifies to Congress by 15 days before such payment that the U.N. is not engaged in any effort to develop, advocate, promote, or publicize any proposal concerning taxation or fees on any U.S. person to raise revenue for the U.N.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1835 Introduced in House (IH)]

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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.

    Be it enacted by the Senate and House of Representatives 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--
            (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 numerous 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 imposing 
        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 international tax be devoted to 
        international purposes and be placed at the disposal of 
        international institutions.'';
            (5) on January 14, 1996, United Nations Secretary 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 Survey'' of the 
        United Nations Department of Economic 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 approximately $8 
        billion in mandatory payments and voluntary 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 sovereignty;
            (10) the United Nations does not have the attributes 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 BORROWING.

    (a) Prohibition on Imposition of Global Taxation or Multilateral 
Bank Borrowing.--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 Development 
Program) if the United Nations--
            (1) attempts to implement or impose any taxation or fee on 
        any United States person; or
            (2) attempts to borrow funds from the International 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 Development 
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 affiliated agencies is not engaged in any effort to 
develop, advocate, promote, or publicize any proposal concerning 
taxation 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 prohibited under this Act 
include any disbursement to the United 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, including any 
        tax or fee on international air travel, foreign exchange 
        transactions, the mails, or extraction or use of natural 
        resources.

SEC. 5. EFFECTIVE DATE.

    This Act shall take effect on the date of the enactment of this 
Act.
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