WASHINGTON — The United States and Russia are negotiating a new resolution at the United Nations Security Council intended to strengthen international efforts to cut off revenues that the Islamic State raises to govern territory and spread its ideology.

The United States, as the rotating president of the Security Council, is pressing for the adoption of the resolution at an unusual gathering on Dec. 17, at which some of the finance ministers from the 15 members of the council are expected to attend.

The new resolution against the Islamic State would be based on one first passed in 1999 to target the financing of Al Qaeda and Osama bin Laden, its leader at the time. A similar measure was passed in February, directed at the Islamic State, but Russia, which holds veto power as a permanent member of the Council, has complained that it is routinely flouted.

Russia’s ambassador, Vitaly I. Churkin, said Friday that Moscow wanted the new measure to include a provision that required the secretary general’s office to report who is violating the prohibitions. He declined to elaborate.