S3276-119

In Committee

UNtaxed Act

119th Congress Introduced Nov 20, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill prohibits the United Nations and all UN-affiliated bodies from imposing any tax, tariff, fee, or penalty on U.S. citizens or entities unless authorized by a Senate-ratified treaty. It separately prohibits any U.S. funds from being used for a UN global carbon tax that would apply to shipping vessel emissions.

Who Benefits and How

  • U.S. shipping companies and vessel operators are protected from any future UN-imposed carbon tax or emissions levy on their vessels.
  • U.S. fossil fuel industries benefit from blocking a mechanism that would raise the cost of carbon-intensive shipping.
  • U.S. businesses and citizens generally are shielded from any UN-imposed financial obligations absent Senate treaty ratification.
  • U.S. sovereignty advocates gain a statutory assertion that the Senate treaty power must be respected before any international body can impose costs on Americans.

Who Bears the Burden and How

  • International climate policy efforts lose a potential enforcement mechanism for maritime emissions reductions.
  • The United Nations and IMO lose leverage to impose carbon pricing on U.S.-flagged or U.S.-operated vessels.
  • Countries and shipping operators already subject to carbon levies may face competitive disadvantage if U.S. operators are exempt.

Key Provisions

  • Bars any UN tax, tariff, fee, or penalty on U.S. citizens/entities unless authorized by Senate-ratified treaty (Section 2)
  • Prohibits appropriation of funds for U.S. contributions to UN bodies that would impose a global carbon tax, or for implementation/enforcement of such a tax (Section 3)
  • Defines 'global carbon tax' as a tax under a global fuel regime requiring vessel operators to reduce greenhouse gas emissions and imposing set costs for emission levels (Section 4)

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.

At a Glance

What This Bill Does

Prohibits the United Nations or any UN-affiliated body from levying taxes, tariffs, fees, or penalties on U.S. citizens or entities unless authorized by a Senate-ratified treaty, and blocks any U.S. funding for a UN global carbon tax on shipping vessels.

Key Policy Areas

Foreign Affairs, Taxation, Energy, Trade

Primary Purpose

Prohibits the United Nations or any UN-affiliated body from levying taxes, tariffs, fees, or penalties on U.S. citizens or entities unless authorized by a Senate-ratified treaty, and blocks any U.S. funding for a UN global carbon tax on shipping vessels.

Policy Domains

Foreign Affairs Taxation Energy Trade

Prohibition on UN Taxes and Global Carbon Tax

Identified Gains
Contextual inference, no direct clause citation
  • U.S. shipping companies
  • U.S. fossil fuel industries
  • U.S. businesses and citizens
Model: N/A | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Identified Costs
Contextual inference, no direct clause citation
  • International climate policy efforts
  • United Nations and IMO
Model: N/A | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Legislative Progress

In Committee
Introduced Committee Passed
Nov 20, 2025

Mr. Lee introduced the following bill; which was read twice …

Nov 20, 2025

Read twice and referred to the Committee on Foreign Relations.

Nov 20, 2025

Introduced in Senate

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Transportation
3 mentions across 3 clauses
+2 positive

U.S. shipping companies, U.S. shipping companies and vessel operators, U.S. vessel operators subject to international emission regulations

International Organizations
2 mentions across 2 clauses
-2 negative

International Maritime Organization, United Nations and affiliated bodies

All Industries
1 mention across 1 clause
+1 positive

U.S. citizens and businesses

Oil & Gas
1 mention across 1 clause
+1 positive

Fossil fuel industries

Environment
1 mention across 1 clause
-1 negative

International climate policy efforts

4/4
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Foreign Affairs Taxation Energy Trade

Key Definitions

Terms defined in this bill

2 terms
"Global carbon tax" §4

A tax imposed under a global fuel regime that requires vessel owners/operators to reduce greenhouse gas emissions and imposes set costs based on emission levels.

"United States entity" §4b

An entity organized under the laws of the United States or any jurisdiction within the United States.

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology