Prohibits the obligation of U.S. funds to the UN or any of its agencies (including the UN Development Program), or to OECD or any of its agencies, unless the President certifies to Congress 15 days in advance of such payment that the UN or OECD and their agencies are not engaged in any efforts to develop or promote any taxation or fee proposals in order to raise revenue or any proposals allowing foreign taxation on U.S.-source income.
[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1206 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 1206
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 11, 2003
Mr. Sweeney 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 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 2003''.
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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on International Relations.
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