To prohibit United States voluntary and assessed contributions to the United Nations if the United Nations imposes any tax or fee on United States persons or continues to develop or promote proposals for such taxes or fees.

Prohibition on United Nations Taxation Act of 1997 - Prohibits the United States from paying any voluntary or assessed contributions to the United Nations (UN) or any of its agencies if the UN: (1) attempts to impose a tax on any U.S. person; or (2) borrows funds from the International Bank for Reconstruction and Development (World Bank), International Monetary Fund, or any other similar or...