This Act may be cited as the UNtaxed Act.

No tax, tariff, fee, or other such penalty may be levied upon United States citizens or United States companies by the United Nations or any organization, specialized agency, commission, or other formally affiliated body of the United Nations, unless such tax, tariff, fee, or other such penalty is imposed under an agreement that is in effect with respect to the United States and the Senate has provided its advice and consent to ratification of the agreement.

No funds are authorized to be appropriated or otherwise made available for— (1) assessed or voluntary contributions of the United States to the United Nations or any United Nations-affiliated body that would be used to impose a global carbon tax; or (2) implementation or enforcement of such a global carbon tax.

In this Act, the term global carbon tax means a tax imposed under a global fuel regime that— (1) requires owners or operators of vessels to reduce the level of greenhouse gases emitted by the vessel; and (2) imposes such a tax at set costs with respect to such level of emission of greenhouse gases.