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HR 21 PCS 
(2) CONSULTATION.—The Secretary of State 
shall consult with the Committees on Appropriations 
at least 15 days prior to exercising the authority of 
this subsection with regard to any foreign govern-
ment or entity. 
(f) IMPLEMENTATION.—The Secretary of State shall 
issue and update rules, regulations, or policy guidance, as 
appropriate, to implement the prohibition against the tax-
ation of assistance contained in this section. 
(g) DEFINITIONS.—As used in this section: 
(1) BILATERAL AGREEMENT.—The term ‘‘bilat-
eral agreement’’ refers to a framework bilateral 
agreement between the Government of the United 
States and the government of the country receiving 
assistance that describes the privileges and immuni-
ties applicable to United States foreign assistance 
for such country generally, or an individual agree-
ment between the Government of the United States 
and such government that describes, among other 
things, the treatment for tax purposes that will be 
accorded the United States assistance provided 
under that agreement. 
(2) TAXES AND TAXATION.—The term ‘‘taxes 
and taxation’’ shall include value added taxes and 
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HR 21 PCS 
customs duties but shall not include individual in-
come taxes assessed to local staff. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appro-
priated under titles III through VI of this Act which are 
specifically designated may be reprogrammed for other 
programs within the same account notwithstanding the 
designation if compliance with the designation is made im-
possible by operation of any provision of this or any other 
Act: Provided, That any such reprogramming shall be sub-
ject to the regular notification procedures of the Commit-
tees on Appropriations: Provided further, That assistance 
that is reprogrammed pursuant to this subsection shall be 
made available under the same terms and conditions as 
originally provided. 
(b) EXTENSION OF AVAILABILITY.—In addition to 
the authority contained in subsection (a), the original pe-
riod of availability of funds appropriated by this Act and 
administered by the Department of State or the United 
States Agency for International Development that are spe-
cifically designated for particular programs or activities by 
this or any other Act may be extended for an additional 
fiscal year if the Secretary of State or the USAID Admin-
istrator, as appropriate, determines and reports promptly 
to the Committees on Appropriations that the termination 
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HR 21 PCS 
of assistance to a country or a significant change in cir-
cumstances makes it unlikely that such designated funds 
can be obligated during the original period of availability: 
Provided, That such designated funds that continue to be 
available for an additional fiscal year shall be obligated 
only for the purpose of such designation. 
(c) OTHER ACTS.—Ceilings and specifically des-
ignated funding levels contained in this Act shall not be 
applicable to funds or authorities appropriated or other-
wise made available by any subsequent Act unless such 
Act specifically so directs: Provided, That specifically des-
ignated funding levels or minimum funding requirements 
contained in any other Act shall not be applicable to funds 
appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION OF CHANGES IN PRO-
GRAMS, PROJECTS, AND ACTIVITIES.—None of the funds 
made available in titles I and II of this Act or prior Acts 
making appropriations for the Department of State, for-
eign operations, and related programs to the departments 
and agencies funded by this Act that remain available for 
obligation in fiscal year 2019, or provided from any ac-
counts in the Treasury of the United States derived by 
the collection of fees or of currency reflows or other offset-
ting collections, or made available by transfer, to the de-
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HR 21 PCS 
partments and agencies funded by this Act, shall be avail-
able for obligation to— 
(1) create new programs; 
(2) suspend or eliminate a program, project, or 
activity; 
(3) close, suspend, open, or reopen a mission or 
post; 
(4) create, close, reorganize, downsize, or re-
name bureaus, centers, or offices; or 
(5) contract out or privatize any functions or 
activities presently performed by Federal employees; 
unless previously justified to the Committees on Appro-
priations or such Committees are notified 15 days in ad-
vance of such obligation. 
(b) 
NOTIFICATION
OF
REPROGRAMMING
OF 
FUNDS.—None of the funds provided under titles I and 
II of this Act or prior Acts making appropriations for the 
Department of State, foreign operations, and related pro-
grams, to the departments and agencies funded under ti-
tles I and II of this Act that remain available for obliga-
tion in fiscal year 2019, or provided from any accounts 
in the Treasury of the United States derived by the collec-
tion of fees available to the department and agency funded 
under title I of this Act, shall be available for obligation 
or expenditure for activities, programs, or projects 
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HR 21 PCS 
through a reprogramming of funds in excess of 
$1,000,000 or 10 percent, whichever is less, that— 
(1) augments or changes existing programs, 
projects, or activities; 
(2) relocates an existing office or employees; 
(3) reduces by 10 percent funding for any exist-
ing program, project, or activity, or numbers of per-
sonnel by 10 percent as approved by Congress; or 
(4) results from any general savings, including 
savings from a reduction in personnel, which would 
result in a change in existing programs, activities, or 
projects as approved by Congress; 
unless the Committees on Appropriations are notified 15 
days in advance of such reprogramming of funds. 
(c) NOTIFICATION
REQUIREMENT.—None of the 
funds made available by this Act under the headings 
‘‘Global Health Programs’’, ‘‘Development Assistance’’, 
‘‘International Organizations and Programs’’, ‘‘Trade and 
Development Agency’’, ‘‘International Narcotics Control 
and Law Enforcement’’, ‘‘Economic Support Fund’’, ‘‘De-
mocracy Fund’’, ‘‘Assistance for Europe, Eurasia and 
Central 
Asia’’, 
‘‘Peacekeeping 
Operations’’, 
‘‘Non-
proliferation, Anti-terrorism, Demining and Related Pro-
grams’’, ‘‘Millennium Challenge Corporation’’, ‘‘Foreign 
Military Financing Program’’, ‘‘International Military 
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