[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1017 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1017

 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 1, 2005

Mr. Paul (for himself, Mr. Sam Johnson of Texas, Mr. Miller of Florida, 
 Mrs. Jo Ann Davis of Virginia, Mr. Garrett of New Jersey, Mr. Barrett 
of South Carolina, and Mr. Goode) introduced the following bill; which 
        was referred to the Committee on International 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 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 on United Nations 
Taxation Act of 2005''.

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 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 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) United States 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 United States 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. 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) 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 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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