[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1519 Introduced in Senate (IS)]


104th CONGRESS
  2d Session
                                S. 1519

 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 SENATE OF THE UNITED STATES

                            January 22, 1996

   Mr. Dole (for himself, Mr. Gregg, Mr. Helms, Mr. Shelby, and Mr. 
  Coverdell) introduced the following bill; which was read twice and 
             referred to the Committee on Foreign Relations

_______________________________________________________________________

                                 A BILL


 
 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 1996''.

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 1996, the average United States family with children 
        paid more than 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) borrows 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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