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This has nothing to do with firearms. The entire text of the amendment is "None of the funds appropriated or otherwise made available under any title of this Act may be made available to make any assessed contribution or voluntary payment of the United States to the United Nations if the United Nations implements or imposes any taxation on any United States persons." Apparently GOA scored this as a "key vote" though.
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More to the point, it's absolutely idiotic. The UN is a deliberative body with no real legal authority to do more than point and yell. They certainly have no power to collect taxes from anybody.
These "bans" that some politicians introduce in response to these nonsense scares are like if I got into Congress and introduced a bill to ban sausage factories from using human organs as meat. Okay, that's fine, except that it's a problem which doesn't exist, and to say otherwise is a lie.