An amendment numbered 15 printed in Part B of House Report 109-175 to declare that it is U.S. policy to use the voice, vote, and influence of the U.S. to oppose the creation of any internationalor global taxation by the UN or its affiliated agencie s. Declares that no U.S. person shall be subject to an international tax if it is levied.

1. 1

   Change 1: Renumbers sections (1111) through (1126) as (1121) through (1136)

   RenumbersSubtitle B of title XI
   Original wording

   In subtitle B of title XI, redesignate sections 1111 through 1126 as sections 1121 through 1136, respectively.

2. 2

   Change 2: Adds SEC. 1111. STATEMENT OF POLICY RELATING TO INTERNATIONAL TAXATION at the end of subtitle A of title XI

   Adds a section

   Inserted: SEC. 1111. STATEMENT OF POLICY RELATING TO INTERNATIONAL TAXATION.

   Inserted: (a) Policy.--It is the policy of the United States to use the voice, vote, and influence of the United States to vigorously oppose any international or global tax that is or may be considered or promoted by the United Nations, its specialized or affiliated agencies, its Member States, or United Nations-recognized nongovernmental organizations.

   Inserted: (b) Efforts.--United States representatives at the United Nations shall--

   Inserted: (1) use the voice, vote, and influence of the United States to vigorously oppose any effort by the United Nations or any of its specialized or affiliated agencies to fund, approve, advocate, or promote any proposal concerning the imposition of a tax or fee on any United States person in order to raise revenue for the United Nations or any such agency; and

   Inserted: (2) declare that a United States person shall not be subject to any international tax and shall not be required to pay such tax if such tax is levied against such person.

   Inserted: (c) Exception.--The policy described in subsection (a) shall not apply to fees for publications or other kinds of fees that are not tantamount to a tax on a United States person.

   Inserted: (d) Person Defined.--For purposes of this section, 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)).

   Original wording

   At the end of subtitle A of title XI, add the following new section:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed