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.

Prohibition of United Nations Taxation Act This bill prohibits the United States from paying any voluntary or assessed contribution to the United Nations or any of its specialized or affiliated agencies: (1) if the U.N. attempts to implement or impose any taxation or fee on any U.S. person or attempts to borrow funds from the International Bank for Reconstruction and Development (World Bank), the International Monetary Fund, or any other similar or regional international financial institution; and (2) unless the President certifies to Congress by 15 days before such payment that the U.N. is not engaged in any effort to develop, advocate, promote, or publicize any proposal concerning taxation or fees on any U.S. person to raise revenue for the U.N.