I 

113TH CONGRESS 

1ST SESSION H. R. 2008 

To prohibit United States assistance for Afghanistan unless the United States 

and Afghanistan enter into a bilateral agreement which provides that 

work performed in Afghanistan by United States contractors is exempt 

from taxation by the Government of Afghanistan. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 15, 2013 

Mr. WELCH introduced the following bill; which was referred to the Committee 

on Foreign Affairs 

A BILL 

To prohibit United States assistance for Afghanistan unless 

the United States and Afghanistan enter into a bilateral 

agreement which provides that work performed in Afghanistan by United States contractors is exempt from 

taxation by the Government of Afghanistan. 

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 ‘‘Stop Taxing American 

5 Assistance to Afghanistan Act’’. 


TKELLEY on DSK3SPTVN1PROD with BILLS
2 

•HR 2008 IH

1 SEC. 2. PROHIBITION ON UNITED STATES ASSISTANCE FOR 

2 AFGHANISTAN UNLESS WORK PERFORMED IN 

3 AFGHANISTAN BY UNITED STATES CONTRAC4 TORS IS EXEMPT FROM TAXATION. 

5 (a) PROHIBITION.—No funds made available to carry 

6 out the Foreign Assistance Act of 1961 (22 U.S.C. 2151 

7 et seq.) or any other Act may be made available to provide 

8 assistance for Afghanistan unless the President certifies 

9 to Congress that a bilateral agreement between the United 

10 States and Afghanistan is in effect which provides that 

11 work performed in Afghanistan under a contract in Af12 ghanistan is exempt from taxation by the Government of 

13 Afghanistan. The prohibition on assistance under this sub14 section shall not apply with respect to a contract under 

15 which the contractor or subcontractor is not a national 

16 of the United States or a contract involving commercial 

17 operations of United States diplomatic missions in Af18 ghanistan. 

19 (b) WAIVER.—The President may waive the prohibi20 tion on assistance under subsection (a) on a case-by-case 

21 basis if the President determines and certifies to Congress 

22 that it is in the national interests of the United States 

23 to do so. 

24 (c) DEFINITIONS.—In this section: 

25 (1) CONTRACT IN AFGHANISTAN.—The term 

26 ‘‘contract in Afghanistan’’ has the meaning given 


TKELLEY on DSK3SPTVN1PROD with BILLS
3 

•HR 2008 IH

1 the term ‘‘contract in Iraq or Afghanistan’’ in sec2 tion 864(a)(2) of the National Defense Authoriza3 tion Act for Fiscal Year 2008 (Public Law 110–181; 

4 10 U.S.C. 2302 note), except that each reference in 

5 such section to ‘‘or Iraq’’ is deemed to be deleted. 

6 (2) GOVERNMENT OF AFGHANISTAN.— 

7 (A) IN GENERAL.—The term ‘‘Government 

8 of Afghanistan’’ includes the government of any 

9 political subdivision of Afghanistan, and any 

10 agency or instrumentality of the Government of 

11 Afghanistan. 

12 (B) AGENCY OR INSTRUMENTALITY.—For 

13 purposes of subparagraph (A), the term ‘‘agen14 cy or instrumentality of the Government of Af15 ghanistan’’ means an agency or instrumentality 

16 of a foreign state as defined in section 1603(b) 

17 of title 28, United States Code, with each ref18 erence in such section to ‘‘a foreign state’’ 

19 deemed to be a reference to ‘‘Afghanistan’’. 

20 (d) EFFECTIVE DATE.—This section shall take effect 

21 on the date of the enactment of this Act and shall apply 

22 with respect to funds made available to carry out the For23 eign Assistance Act of 1961 or any other Act for fiscal 

24 year 2014 and subsequent fiscal years. 

Æ 


TKELLEY on DSK3SPTVN1PROD with BILLS