January 6, 1999
1st Session
H. R. 280
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
Mr. SWEENEY introduced the following bill; which was referred to the Committee on International Relations.
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.
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 on United Nations Taxation Act of 1999'.
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 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 `[i]t 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 General Secretary 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 approximately $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 millions of dollars each year;
(8) the power to tax is an attribute of sovereignty;
(9) the United Nations does not have the attributes 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 TAXATION OR MULTILATERAL BANK BORROWING.
The United States may not pay any voluntary or assessed contribution to the United Nations or any of its specialized or affiliated agencies if the United Nations--
(1) attempts to implement or impose any taxation or fee on any United States persons; 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.
SEC. 4. PROHIBITION ON CONTINUED DEVELOPMENT AND PROMOTION OF GLOBAL TAXATION PROPOSALS.
The United States may 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 15 days in advance of such payment 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 disbursements 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 Revenue 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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