119 S3276 IS: UNtaxed Act U.S. Senate 2025-11-20 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II119th CONGRESS1st SessionS. 3276IN THE SENATE OF THE UNITED STATESNovember 20, 2025Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Foreign RelationsA BILLTo provide for limitations on the implementation and enforcement of a global carbon tax with respect to the United States.

1.

Short title

This Act may be cited as the UNtaxed Act.

2.

Limitation on United Nations taxes, tariffs, fees, or other such penalties

No tax, tariff, fee, or other such penalty may be levied upon United States citizens or United States entities by the United Nations or any organ, specialized agency, commission, or other formally affiliated body of the United Nations, unless such tax, tariff, fee, or other such penalty is imposed under a treaty with respect to which the Senate has provided its advice and consent under clause 2 of section 2 of article II of the Constitution of the United States.

3.

Limitation on funds relating to global carbon taxes

No funds are authorized to be appropriated or otherwise made available for—(1)assessed or voluntary contributions of the United States to the United Nations or any United Nations-affiliated body that would be used to impose a global carbon tax; or(2)implementation or enforcement of such a global carbon tax.

4.

Definitions

In this Act:(1)

Global carbon tax

The term global carbon tax means a tax imposed under a global fuel regime that—(A)requires the owner or operator of a vessel to reduce the level of greenhouse gases emitted by the vessel; and(B)imposes such a tax at set costs with respect to such level of emission of greenhouse gases.(2)

United States entity

The term United States entity means an entity organized under the laws of the United States or any jurisdiction within the United States.