Prohibition on United Nations Taxation Act of 2001

Prohibition on United Nations Taxation Act of 2001 - 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 regional international financial institution.

Prohibits the United States from paying any voluntary or assessed contributions to the UN or any of its agencies, including the UN Development Program, unless the President certifies to the Congress 15 days in advance of such payment that the UN or such agency is not engaged in any effort to develop or promote any taxation proposals in order to raise revenue.