Summary of S. 3276: The UNtaxed Act

Overview

The UNtaxed Act is a bill introduced in the U.S. Senate that aims to limit the ability of the United Nations (UN) to impose a global carbon tax on U.S. citizens and entities. The key purpose of the bill is to prevent the UN or its affiliated bodies from levying any taxes, tariffs, fees, or other penalties on the United States without the Senate's advice and consent.

Key Provisions

The main components of the UNtaxed Act include:

1. Limitation on UN Taxes and Penalties: The bill prohibits the UN or any of its affiliated bodies from imposing any taxes, tariffs, fees, or other penalties on U.S. citizens or entities, unless such measures are imposed under a treaty that has received the Senate's approval.

2. Restriction on Funding: The bill prohibits the use of U.S. funds for assessed or voluntary contributions to the UN that would be used to implement or enforce a global carbon tax.

3. Definition of "Global Carbon Tax": The bill defines a "global carbon tax" as a tax imposed under a global fuel regime that requires vessel owners/operators to reduce greenhouse gas emissions and pay set costs for such emissions.

Impact and Timeline

If enacted, the UNtaxed Act would effectively prohibit the U.S. government from participating in or funding any UN initiatives related to a global carbon tax. This could have significant implications for international climate change negotiations and efforts to establish a coordinated, global approach to carbon pricing.

The bill was introduced in the Senate on November 20, 2025 and has been referred to the Committee on Foreign Relations for further consideration. Its prospects for passage and enactment into law remain to be seen.