Promoting Equality and Accountability at the United Nations Act of 2017 This bill amends the Foreign Assistance Act of 1961 to withhold U.S. contributions to the United Nations Relief and Works Agency for Palestine Refugees in the Near East and funding for the United Nations Human Rights Council or the Office of the High Commissioner for Human Rights (OHCHR) unless the Department of State certifies to Congress that such agencies have no connections to terrorism, anti-American, anti-Israel, or anti-Semitic rhetoric, human trafficking, or abuses of human rights or religious freedoms. The bill expresses the sense of Congress that responsibility for the Palestinian refugees should be fully transferred to the OHCHR. The bill reaffirms that it is U.S. law to prohibit the use of taxpayer dollars for certain contributions regarding Palestinian status at the United Nations (U.N.). It shall be U.S. policy to: (1) repeal Resolution A/HRC/31/L.38, which requests the OHCHR to establish a database of entities involved with settlements, and (2) oppose recognition of a Palestinian state by any U.N. entity prior to the achievement of a final peace agreement negotiated between Israel and the Palestinians. The United States shall: (1) not make any U.S. government official available to serve as a representative to any U.N. agency that has granted full state membership to any organization that does not have the internationally recognized attributes of statehood; and (2) use it's influence to work toward the reduction of anti-Semitic language and anti-Israel resolutions in the U.N. and its agencies, programs, and funds.