I 

118TH CONGRESS 

2D SESSION H. R. 9503 

To direct the Secretary of State and the Administrator of the United States 

Agency for International Development to promulgate regulations to require all implementing partners receiving foreign assistance funds with 

activities in Afghanistan to submit a report on any payments or 

withholdings, including for taxes, fees, duties, and utilities, made to 

the Taliban, state-owned enterprises, or governing institutions in Afghanistan, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 9, 2024 

Mr. HUIZENGA (for himself, Mr. MCCAUL, Mr. LAWLER, Ms. SALAZAR, Mr. 

SELF, Mr. BAIRD, Mr. DAVIDSON, Mr. GUEST, Mr. CLINE, Mr. NORMAN, 

and Mr. WEBER of Texas) introduced the following bill; which was referred to the Committee on Foreign Affairs 

A BILL 

To direct the Secretary of State and the Administrator of 

the United States Agency for International Development 

to promulgate regulations to require all implementing 

partners receiving foreign assistance funds with activities 

in Afghanistan to submit a report on any payments 

or withholdings, including for taxes, fees, duties, and 

utilities, made to the Taliban, state-owned enterprises, 

or governing institutions in Afghanistan, and for other 

purposes. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protecting Taxpayer 

5 Dollars from Taliban Theft Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress makes the following findings: 

8 (1) A May 2024 report by the Special Inspector 

9 General for Afghanistan Reconstruction (SIGAR) 

10 found that the Department of State and the United 

11 States Agency for International Development 

12 (USAID) do not know the full scope of the taxes, 

13 fees, duties, and utilities paid to the Taliban using 

14 United States-funded assistance in Afghanistan. 

15 (2) Despite requirements in the Department of 

16 State’s Foreign Assistance Directive and USAID’s 

17 Acquisitions Regulations and Automatic Directives 

18 System, the Department of State and USAID do not 

19 include tax reporting clauses in all eligible awards 

20 globally, and even then, only require reporting on 

21 certain value-added tax and customs duties, rather 

22 than all forms of taxation. 

23 SEC. 3. STATEMENT OF POLICY. 

24 It is the policy of the United States that United 

25 States taxpayer dollars should not be paid to the Taliban, 


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1 nor should United States funding directly benefit the 

2 Taliban. 

3 SEC. 4. REGULATIONS TO REQUIRE CERTAIN REPORTS 

4 FROM IMPLEMENTING PARTNERS. 

5 (a) IN GENERAL.—Not later than 180 days after the 

6 date of the enactment of this Act— 

7 (1) the Secretary of State shall promulgate reg8 ulations to require all implementing partners receiv9 ing foreign assistance funds from the Department of 

10 State with activities in Afghanistan to submit to the 

11 Department a report on any payments or 

12 withholdings, including for taxes, fees, duties, and 

13 utilities, made to the Taliban, state-owned enter14 prises, or governing institutions in Afghanistan; and 

15 (2) the Administrator of USAID shall promul16 gate regulations to require all implementing partners 

17 receiving foreign assistance funds from USAID with 

18 activities in Afghanistan to submit to USAID a re19 port on any payments or withholdings, including for 

20 taxes, fees, duties, and utilities, made to the 

21 Taliban, state-owned enterprises, or governing insti22 tutions in Afghanistan. 

23 (b) EXISTING CONTRACTS, GRANTS, AND OTHER

24 FUNDING AWARDS.—Not later than 180 days after the 

25 date of the enactment of this Act, the Secretary of State 


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1 and the Administrator of USAID shall amend existing 

2 contracts, grants, and other funding awards relating to 

3 Afghanistan to include provisions to prohibit imple4 menting partners from making any payments or 

5 withholdings, including for taxes, fees, duties, and utili6 ties, to the Taliban, state-owned enterprises, or governing 

7 institutions in Afghanistan. 

8 SEC. 5. REPORT. 

9 (a) IN GENERAL.—Not later than 1 year after the 

10 date of the enactment of this Act, and every 180 days 

11 thereafter, the Secretary of State and the Administrator 

12 of USAID shall submit to the appropriate congressional 

13 committees a report that includes a description of any pay14 ments or withholdings, including for taxes, fees, duties, 

15 and utilities, made by implementing partners to the 

16 Taliban, state-owned enterprises, or governing institutions 

17 in Afghanistan, including— 

18 (1) an identification of— 

19 (A) the implementing partner making the 

20 payment; 

21 (B) the state-owned enterprise or gov22 erning institution to which the payment was 

23 made; 

24 (2) the type of payment made; and 

25 (3) the amount of the payment. 


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1 (b) APPROPRIATE CONGRESSIONAL COMMITTEES

2 DEFINED.—In this section, the term ‘‘appropriate con3 gressional committees’’ means— 

4 (1) the Committee on Foreign Affairs of the 

5 House of Representatives; and 

6 (2) the Committee on Foreign Relations of the 

7 Senate. 

Æ 


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