Sponsor: Joseph Cienciolo
Co-Sponsors: Kurt Garwood
Robert Schmidt
J. Colin Carpenter
Louis Laverone
Ricardo de Santiago
Josh Dollins
Edwin Fernandez

A BILL

To prohibit United States voluntary and assessed contributions to the United Nations or the Organization for Economic Cooperation and Development if the United Nations or the Organization for Economic Cooperation and Development imposes any tax or fee on United States persons, continues to develop or promote proposals for such taxes or fees, or attempts to implement or impose a policy that would enable foreign governments to tax income earned inside the borders of the United States.

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 2004'.

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 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) 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;
(10) the United Nations has no legal authority to impose taxes on United States citizens;
(11) the Organization for Economic Cooperation and Development is seeking to hinder tax competition between nations;
(12) the United States has a relatively low tax burden compared to other developed nations and any effort to hinder tax competition will undermine the competitive advantage of the United States;
(13) the Organization for Economic Cooperation and Development is pursuing tax harmonization policies that would enable foreign governments to tax income earned in the United States;
(14) the power to determine the tax treatment of income inside national borders is an attribute of sovereignty; and
(15) the United States finances approximately one-fourth of the budget of the Organization for Economic Cooperation and Development.

SEC. 3. PROHIBITION ON IMPOSITION OF GLOBAL TAXATION, MULTILATERAL BANK BORROWING, OR TAX HARMONIZATION.
No funds shall be obligated or otherwise expended from the United States Treasury for any purpose to the United Nations or any of its specialized or affiliated agencies if the United Nations or any of its specialized or affiliated agencies--
(1) attempts to implement or impose any taxation or fee on any United States persons;
(2) attempts to implement or impose a policy that would enable foreign governments to tax income earned inside the borders of the United States; or
(3) 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 OR TAX HARMONIZATION PROPOSALS.
No funds shall be obligated or otherwise expended from the United States Treasury for any purpose 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--
(1) 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; or
(2) to develop, advocate, promote, or publicize any proposal concerning foreign government taxation or fees on United States-source income.

SEC. 5. PROHIBITION ON IMPOSITION OF GLOBAL TAXATION, MULTILATERAL BANK BORROWING, OR TAX HARMONIZATION.
No funds shall be obligated or otherwise expended from the United States Treasury for any purpose to the Organization for Economic Cooperation and Development or any of its specialized or affiliated agencies if the Organization for Economic Cooperation and Development--
(1) attempts to implement or impose any taxation or fee on any United States persons;
(2) attempts to implement or impose a policy that would enable foreign governments to tax income earned inside the borders of the United States; or
(3) 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. 6. PROHIBITION ON CONTINUED DEVELOPMENT AND PROMOTION OF GLOBAL TAXATION OR TAX HARMONIZATION PROPOSALS.
No funds shall be obligated or otherwise expended from the United States Treasury for any purpose to the Organization for Economic Cooperation and Development or any of its specialized or affiliated agencies unless the President certifies in writing to the Congress 15 days in advance of such payment that the Organization for Economic Cooperation and Development or such agency, as the case may be, is not engaged in any effort to--
(1) develop, advocate, promote, or publicize any proposal concerning taxation or fees on United States persons in order to raise revenue for the Organization for Economic Cooperation and Development or any such agency; or
(2) develop, advocate, promote, or publicize any proposal concerning foreign government taxation or fees on United States-source income.

SEC. 7. STATUTORY CONSTRUCTION.
Payments prohibited under this Act include disbursements to the United Nations or Organization for Economic Cooperation and Development pursuant to any undertaking made by the United States before the prohibition becomes effective.

SEC. 8. 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.

AYE

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Disregard.

This post has been edited by Carat on Dec 1 2004, 02:52 PM

Nay.

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Aye