The main purpose of this resolution is to express strong opposition to a proposed global tax on shipping emissions by the United Nations and the International Maritime Organization (IMO). The resolution argues that such a tax would threaten U.S. sovereignty, trade, and economic interests. Key provisions of the resolution include a condemnation of the proposed tax as an illegitimate attempt to impose economic costs on the U.S. without proper representation. It states that the U.S. should oppose any international efforts to impose taxes or fees on American companies and citizens.