Lee Introduces UNtaxed Act to Stop United Nations from Taxing Americans Dec 4, 2025 WASHINGTON – U.S. Senator Mike Lee (R-UT) introduced the UNtaxed Act to block the United Nations (UN) from imposing taxes on American citizens or businesses. President Trump successfully postponed a vote on the UN’s proposed global carbon tax scheme earlier this fall, and the UNtaxed Act will support the President’s agenda in Congress to ensure Americans are never subject to taxes imposed by international bureaucrats.
Block the United Nations from imposing any taxes on American citizens or businesses.
Occurrences
U.S. Senator Mike Lee (R-UT) introduced the UNtaxed Act to block the United Nations (UN) from imposing taxes on American citizens or businesses.
Evidence
Sen. Mike Lee (R-UT) introduced the Disengaging Entirely from the United Nations Debacle (DEFUND) Act, calling for the United States' complete withdrawal from the United Nations. The legislation addresses issues of national sovereignty and fiscal accountability, aiming to cease all forms of U.S. financial support to the UN and revoke diplomatic immunity for UN officials within the United States.
Senator Mike Lee introduced the UNtaxed Act (S. 3276) to prevent the United Nations and its agencies from imposing any tax, fee, or penalty on American citizens or businesses. The bill stipulates that such charges cannot be applied unless part of a formal treaty approved by the U.S. Senate and blocks U.S. funding for UN programs that would establish or enforce a global carbon fee on shipping.
The Library of Congress record shows Senator Mike Lee sponsored S.3276, the "UNtaxed Act," which was introduced in the Senate on November 20, 2025. The bill status on Congress.gov is 'Introduced' and the latest recorded action is 'Read twice and referred to the Committee on Foreign Relations' (11/20/2025).
The House text for H.R.5888 (introduced October 31, 2025) — the UNtaxed Act — explicitly bars the United Nations or any UN-affiliated body from levying any tax, tariff, fee, or penalty on U.S. citizens or companies unless that measure is imposed under an agreement in effect with the United States and the Senate has given advice and consent to ratification. The bill also prohibits U.S. funds from being used for assessed or voluntary contributions to impose or implement a global carbon tax.
Assessments
Sen. Mike Lee sponsored and introduced legislation (e.g., S.3276 "UNtaxed Act" on 11/20/2025 and related measures; House companion H.R.5888 exists) and promoted more aggressive measures (DEFUND Act) to bar UN taxes on Americans, but none of these bills were enacted—Congress.gov records show S.3276 was only introduced and referred to committee and the companion bill likewise did not become law. Therefore the promise was not fulfilled, though Lee made a formal legislative attempt while in office.
Senator Mike Lee made substantial legislative attempts to block the United Nations from imposing taxes on Americans by introducing both the UNtaxed Act and the DEFUND Act. However, there is no evidence these measures became law or directly resulted in blocking the UN from imposing such taxes. Thus, while the effort was significant, the promised outcome was not delivered.