Prohibition on United Nations Taxation Act of 1996

Prohibition on United Nations Taxation Act of 1996 - Prohibits the U.S. from paying any voluntary or assessed contributions to the United Nations (U.N.) or any of its agencies if the U.N.: (1) attempts to impose a tax on any U.S. person; or (2) borrow funds from the International Bank for Reconstruction and Development (World Bank), International Monetary Fund, or any other similar or regional international financial institution. Prohibits the U.S. from paying any voluntary or assessed contributions to the U.N. or any of its agencies, including the U.N. Development Program, unless the President certifies to the Congress 15 days in advance of such payment that the U.N. or such agency is not engaged in any effort to develop or promote any taxation proposals in order to raise revenue for the U.N. or any such agency.