1. Short title This Act may be cited as the Prohibition of United Nations Taxation Act . 2. Findings The Congress finds that— (1) in 1948, the average United States family with children paid only three percent of its income in Federal taxes; (2) in 2015, the average American paid almost 20 percent of its income in Federal taxes; (3) United Nations officials have made numerous and repeated proposals to provide financing for the United Nations outside the scrutiny of member states of the United Nations, including borrowing from international financial institutions, assuming control of bonds issued by member states, and imposing taxes on an extensive range of transactions, goods, and services; (4) the 1994 Human Development Report of the United Nations Development Program stated that it is appropriate that the proceeds of an international tax be devoted to international purposes and be placed at the disposal of international institutions. ; (5) on January 14, 1996, United Nations Secretary General Boutros Boutros-Ghali stated that an international tax would mean that he would not be under the daily financial will of the member states. ; (6) the 2012 World Economic and Social Survey of the United Nations Department of Economic and Social Affairs examined the feasibility of new financing, specifically examining two sources: taxes levied on international transactions and/or taxes that are internationally concerted … and revenues from global resources. ; (7) each year the United States gives approximately $8 billion in mandatory payments and voluntary contributions to the United Nations and its affiliated organizations; (8) the United Nations and its organizations are replete with mismanagement, waste, corruption, and inefficiency, which cost United States taxpayers millions of dollars each year; (9) the power to tax is an attribute of sovereignty; (10) the United Nations does not have the attributes of sovereignty and is not a sovereign power