United Nations Voting Accountability Act of 2007 - Prohibits providing U.S. assistance (as defined by this Act) to a country that opposed the U.S. position in the United Nations.
Authorizes the Secretary of State to (temporarily) exempt a country from such prohibition if since the beginning of the most recent session of the General Assembly there has been a fundamental change in the country's leadership and policies so that the country will no longer oppose the U.S. position in the United Nations.
Authorizes the President to exempt a country from such prohibition for national security reasons.
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