; or (2) 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. (b) Prohibition on continued development and promotion of global taxation proposals The United States shall not pay any voluntary or assessed contribution 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 not less than 15 days before such payment that the United Nations or any of its specialized or affiliated agencies is not engaged in any effort to develop, advocate, promote, or publicize any proposal concerning taxation or fees on any United States person in order to raise revenue for the United Nations or any of its specialized or affiliated agencies. (c) Statutory construction Payments prohibited under this Act include any disbursement to the United Nations or to any of its specialized or affiliated agencies pursuant to any obligation agreed to by the United States on or before the date of the enactment of this Act. 4. Definitions As used in this Act: (1) Person 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) Taxation or fees on any United States person The term taxation or fees on any United States person includes any tax or fee assessed against any United States person on a per capita basis or on a transaction or user basis, including any tax or fee on international air travel, foreign exchange transactions, the mails, or extraction or use of natural resources. 5. Effective date This Act shall take effect on the date of the enactment of this Act.