States that: (1) it is U.S. policy to oppose any international or global tax that is or may be considered or promoted by the United Nations, its agencies, or its member states, or by nongovernmental organizations recognized by the United Nations; and (2) such policy shall not apply to fees for publications or other types of fees that are not tantamount to a tax on a U.S. person.
Directs U.S. Representatives to the United Nations to: (1) oppose any effort by the United Nations or any U.N. agency to fund, approve, or promote any proposal imposing a tax or fee on any U.S. person in order to raise revenue for the United Nations or any such agency; and (2) declare that a U.S. person shall not be subject to, or required to pay, any such international tax.