Energy Agency (IAEA), and for a United States contribu-
tion to the Comprehensive Nuclear Test Ban Treaty Pre-
paratory Commission: Provided, That of this amount not 
to exceed $38,000,000, to remain available until expended, 
may be made available for the Nonproliferation and Disar-
mament Fund, notwithstanding any other provision of 
law, to promote bilateral and multilateral activities relat-
ing to nonproliferation and disarmament: Provided further, 
That such funds may also be used for such countries other 
than the Independent States of the former Soviet Union 
and international organizations when it is in the national 
security interest of the United States to do so: Provided 
further, That funds appropriated under this heading may 
be made available for the International Atomic Energy 
Agency only if the Secretary of State determines (and so 
reports to the Congress) that Israel is not being denied 
its right to participate or being otherwise discriminated 
against in any of the activities of that Agency: Provided 
further, That of the funds made available for demining and 
related activities, not to exceed $700,000, in addition to 
funds otherwise available for such purposes, may be used 
for administrative expenses related to the operation and 
management of the demining program: Provided further, 
That funds appropriated under this heading that are avail-
able for ‘‘Anti-terrorism Assistance’’ and ‘‘Export Control
and Border Security’’ shall remain available until Sep-
tember 30, 2009. 
DEPARTMENT OF THE TREASURY 
INTERNATIONAL AFFAIRS TECHNICAL ASSISTANCE 
For necessary expenses to carry out the provisions 
of section 129 of the Foreign Assistance Act of 1961, 
$18,000,000, to remain available until September 30, 
2010, which shall be available notwithstanding any other 
provision of law that restricts assistance to foreign coun-
tries. 
DEBT RESTRUCTURING 
For the cost, as defined in section 502 of the Con-
gressional Budget Act of 1974, of modifying loans and 
loan guarantees, as the President may determine, for 
which funds have been appropriated or otherwise made 
available for programs within the International Affairs 
Budget Function 150, including the cost of selling, reduc-
ing, or canceling amounts owed to the United States as 
a result of concessional loans made to eligible countries, 
pursuant to parts IV and V of the Foreign Assistance Act 
of 1961, of modifying concessional credit agreements with 
least developed countries, as authorized under section 411 
of the Agricultural Trade Development and Assistance Act 
of 1954, as amended, of concessional loans, guarantees 
and credit agreements, as authorized under section 572 
of the Foreign Operations, Export Financing, and Related
Programs Appropriations Act, 1989 (Public Law 100– 
461), and of canceling amounts owed, as a result of loans 
or guarantees made pursuant to the Export-Import Bank 
Act of 1945, by countries that are eligible for debt reduc-
tion pursuant to title V of H.R. 3425 as enacted into law 
by 
section 
1000(a)(5) 
of 
Public 
Law 
106–113, 
$200,300,000, to remain available until September 30, 
2010: Provided, That not less than $20,000,000 of the 
funds appropriated under this heading shall be made avail-
able to carry out the provisions of part V of the Foreign 
Assistance Act of 1961: Provided further, That amounts 
paid to the HIPC Trust Fund may be used only to fund 
debt reduction under the enhanced HIPC initiative by— 
(1) the Inter-American Development Bank; 
(2) the African Development Fund; 
(3) the African Development Bank; and 
(4) the Central American Bank for Economic 
Integration: 
Provided further, That funds may not be paid to the HIPC 
Trust Fund for the benefit of any country if the Secretary 
of State has credible evidence that the government of such 
country is engaged in a consistent pattern of gross viola-
tions of internationally recognized human rights or in mili-
tary or civil conflict that undermines its ability to develop 
and implement measures to alleviate poverty and to devote
adequate human and financial resources to that end: Pro-
vided further, That on the basis of final appropriations, 
the Secretary of the Treasury shall consult with the Com-
mittees on Appropriations concerning which countries and 
international financial institutions are expected to benefit 
from a United States contribution to the HIPC Trust 
Fund during the fiscal year: Provided further, That the 
Secretary of the Treasury shall inform the Committees on 
Appropriations not less than 15 days in advance of the 
signature of an agreement by the United States to make 
payments to the HIPC Trust Fund of amounts for such 
countries and institutions: Provided further, That the Sec-
retary of the Treasury may disburse funds designated for 
debt reduction through the HIPC Trust Fund only for the 
benefit of countries that— 
(1) have committed, for a period of 24 months, 
not to accept new market-rate loans from the inter-
national financial institution receiving debt repay-
ment as a result of such disbursement, other than 
loans made by such institutions to export-oriented 
commercial projects that generate foreign exchange 
which are generally referred to as ‘‘enclave’’ loans; 
and 
(2) have documented and demonstrated their 
commitment to redirect their budgetary resources
from international debt repayments to programs to 
alleviate poverty and promote economic growth that 
are additional to or expand upon those previously 
available for such purposes: 
Provided further, That any limitation of subsection (e) of 
section 411 of the Agricultural Trade Development and 
Assistance Act of 1954 shall not apply to funds appro-
priated under this heading: Provided further, That none 
of the funds made available under this heading in this or 
any other appropriations Act shall be made available for 
Sudan or Burma unless the Secretary of the Treasury de-
termines and notifies the Committees on Appropriations 
that a democratically elected government has taken office. 
TITLE IV—MILITARY ASSISTANCE 
FUNDS APPROPRIATED TO THE PRESIDENT 
INTERNATIONAL MILITARY EDUCATION AND TRAINING 
For necessary expenses to carry out the provisions 
of section 541 of the Foreign Assistance Act of 1961, 
$85,076,000, of which up to $3,000,000 may remain 
available until expended: Provided, That funds under this 
heading shall not be available for Equatorial Guinea: Pro-
vided further, That funds appropriated under this heading 
that are made available for assistance for Guatemala, 
other than for expanded international military education 
and training, shall be available only for the Guatemalan
Air Force, Navy and Army Corps of Engineers: Provided 
further, That assistance provided under this heading for 
the Guatemalan Army Corps of Engineers is only available 
for training to improve disaster response capabilities and 
to participate in international peacekeeping operations: 
Provided further, That funds appropriated under this 
heading that are made available for assistance for the 
Guatemalan military, other than for expanded inter-
national military education and training, may be made 
available only if the Secretary of State certifies that the 
Guatemalan Air Force, Navy and Army Corps of Engi-
neers are respecting human rights, and civilian judicial au-
thorities are investigating and prosecuting, with the mili-
tary’s cooperation, military personnel who have been im-
plicated in gross violations of human rights: Provided fur-
ther, That funds appropriated under this heading for mili-
tary education and training for Libya and Angola may 
only be made available for expanded international military 
education and training: Provided further, That the civilian 
personnel for whom military education and training may 
be provided under this heading may include civilians who 
are not members of a government whose participation 
would contribute to improved civil-military relations, civil-
ian control of the military, or respect for human rights: 
Provided further, That funds made available in the pre-
vious proviso and funds made available for Haiti, Libya, 
Angola, the Democratic Republic of the Congo, Guate-
mala, and Nigeria may only be provided through the reg-
ular notification procedures of the Committees on Appro-
priations and any such notification shall include a detailed 
description of the proposed activities: Provided further, 
That the Secretary of State shall submit to the Commit-
tees on Appropriations, no later than 60 days after enact-
ment of this Act, a report addressing how the Western 
Hemisphere Institute for Security Cooperation IMET pro-
gram for fiscal year 2008 contributes to the promotion 
of human rights, respect for civilian authority and the rule 
of law, the establishment of legitimate judicial mechanisms 
for the military, and achieving the goal of right sizing mili-
tary forces. 
FOREIGN MILITARY FINANCING PROGRAM 
For expenses necessary for grants to enable the 
President to carry out the provisions of section 23 of the 
Arms Export Control Act, $4,509,236,000: Provided, That 
of the funds appropriated under this heading, not less 
than $2,400,000,000 shall be available for grants only for 
Israel, and not less than $1,300,000,000 shall be made 
available for grants only for Egypt: Provided further, That 
the funds appropriated by this paragraph for Israel shall 
be disbursed within 30 days of the enactment of this Act: 
Provided further, That to the extent that the Government
of Israel requests that funds be used for such purposes, 
grants made available for Israel by this paragraph shall, 
as agreed by Israel and the United States, be available 
for advanced weapons systems, of which not less than 
$631,200,000 shall be available for the procurement in 
Israel of defense articles and defense services, including 
research and development: Provided further, That of the 
funds appropriated by this paragraph, $200,000,000 shall 
be made available for assistance for Jordan: Provided fur-
ther, That funds appropriated or otherwise made available 
by this paragraph shall be nonrepayable notwithstanding 
any requirement in section 23 of the Arms Export Control 
Act: Provided further, That funds made available under 
this paragraph shall be obligated upon apportionment in 
accordance with paragraph (5)(C) of title 31, United 
States Code, section 1501(a): Provided further, That 
$5,000,000 of the funds provided under this heading shall 
remain available until expended and shall not be subject 
to the sixth proviso of this paragraph: Provided further, 
That none of the funds appropriated pursuant to the pre-
vious proviso shall be made available except pursuant to 
the regular notification procedures of the Committees on 
Appropriations. 
None of the funds made available under this heading 
shall be available to finance the procurement of defense
articles, defense services, or design and construction serv-
ices that are not sold by the United States Government 
under the Arms Export Control Act unless the foreign 
country proposing to make such procurements has first 
signed an agreement with the United States Government 
specifying the conditions under which such procurements 
may be financed with such funds: Provided, That all coun-
try and funding level increases in allocations shall be sub-
mitted through the regular notification procedures of sec-
tion 615 of this Act: Provided further, That none of the 
funds appropriated under this heading shall be available 
for assistance for Sudan: Provided further, That none of 
the funds appropriated under this heading shall be avail-
able for assistance for the Guatemalan Army: Provided 
further, That funds appropriated under this heading that 
are made available for assistance for the Guatemalan mili-
tary may be made available only if the Secretary of State 
certifies that: (1) the Guatemalan Air Force, Navy and 
Army Corps of Engineers are respecting human rights; (2) 
civilian judicial authorities are investigating and pros-
ecuting, with the military’s cooperation, military personnel 
who have been implicated in gross violations of human 
rights; and (3) the Guatemalan Congress has adopted and 
the President has signed the International Commission 
Against Impunity in Guatemala (CICIG): Provided fur-
ther, That none of the funds appropriated under this head-
ing may be made available for assistance for Haiti and 
Guatemala except pursuant to the regular notification pro-
cedures of the Committees on Appropriations: Provided 
further, That funds made available under this heading may 
be used, notwithstanding any other provision of law, for 
demining, the clearance of unexploded ordnance, and re-
lated activities, and may include activities implemented 
through nongovernmental and international organizations: 
Provided further, That only those countries for which as-
sistance was justified for the ‘‘Foreign Military Sales Fi-
nancing Program’’ in the fiscal year 1989 congressional 
presentation for security assistance programs may utilize 
funds made available under this heading for procurement 
of defense articles, defense services or design and con-
struction services that are not sold by the United States 
Government under the Arms Export Control Act: Provided 
further, That funds appropriated under this heading shall 
be expended at the minimum rate necessary to make time-
ly payment for defense articles and services: Provided fur-
ther, That not more than $41,900,000 of the funds appro-
priated under this heading may be obligated for necessary 
expenses, including the purchase of passenger motor vehi-
cles for replacement only for use outside of the United 
States, for the general costs of administering military as-
sistance and sales: Provided further, That not more than 
$395,000,000 of funds realized pursuant to section 
21(e)(1)(A) of the Arms Export Control Act may be obli-
gated for expenses incurred by the Department of Defense 
during fiscal year 2008 pursuant to section 43(b) of the 
Arms Export Control Act, except that this limitation may 
be exceeded only through the regular notification proce-
dures of the Committees on Appropriations: Provided fur-
ther, That foreign military financing program funds esti-
mated to be outlayed for Egypt during fiscal year 2008 
shall be transferred to an interest bearing account for 
Egypt in the Federal Reserve Bank of New York within 
30 days of enactment of this Act. 
PEACEKEEPING OPERATIONS 
For necessary expenses to carry out the provisions 
of section 551 of the Foreign Assistance Act of 1961, 
$293,200,000: Provided, That none of the funds appro-
priated under this heading shall be obligated or expended 
except as provided through the regular notification proce-
dures of the Committees on Appropriations.
TITLE V—MULTILATERAL ECONOMIC 
ASSISTANCE 
FUNDS APPROPRIATED TO THE PRESIDENT 
INTERNATIONAL FINANCIAL INSTITUTIONS 
GLOBAL ENVIRONMENT FACILITY 
For the United States contribution for the Global En-
vironment Facility, $106,763,000 to the International 
Bank for Reconstruction and Development as trustee for 
the Global Environment Facility (GEF), by the Secretary 
of the Treasury, to remain available until expended. 
CONTRIBUTION TO THE INTERNATIONAL DEVELOPMENT 
ASSOCIATION 
For payment to the International Development Asso-
ciation by the Secretary of the Treasury, $950,000,000, 
to remain available until expended. 
CONTRIBUTION TO THE ENTERPRISE FOR THE AMERICAS 
MULTILATERAL INVESTMENT FUND 
For payment to the Enterprise for the Americas Mul-
tilateral Investment Fund by the Secretary of the Treas-
ury, for the United States contribution to the fund, 
$25,000,000, to remain available until expended. 
CONTRIBUTION TO THE ASIAN DEVELOPMENT FUND 
For the United States contribution by the Secretary 
of the Treasury to the increase in resources of the Asian 
Development Fund, as authorized by the Asian Develop-
ment Bank Act, as amended, $115,306,000, to remain 
available until expended. 
CONTRIBUTION TO THE AFRICAN DEVELOPMENT BANK 
For payment to the African Development Bank by 
the Secretary of the Treasury, $2,037,000, for the United 
States paid-in share of the increase in capital stock, to 
remain available until expended. 
LIMITATION ON CALLABLE CAPITAL SUBSCRIPTIONS 
The United States Governor of the African Develop-
ment Bank may subscribe without fiscal year limitation 
for the callable capital portion of the United States share 
of such capital stock in an amount not to exceed 
$31,919,000. 
CONTRIBUTION TO THE AFRICAN DEVELOPMENT FUND 
For the United States contribution by the Secretary 
of the Treasury to the increase in resources of the African 
Development Fund, $135,684,000, to remain available 
until expended. 
CONTRIBUTION TO THE INTERNATIONAL FUND FOR 
AGRICULTURAL DEVELOPMENT 
For the United States contribution by the Secretary 
of the Treasury to increase the resources of the Inter-
national 
Fund 
for 
Agricultural 
Development, 
$18,072,000, to remain available until expended.
INTERNATIONAL ORGANIZATIONS AND PROGRAMS 
For necessary expenses to carry out the provisions 
of section 301 of the Foreign Assistance Act of 1961, and 
of section 2 of the United Nations Environment Program 
Participation Act of 1973, $333,400,000 (increased by 
$20,000,000) (reduced by $20,000,000): Provided, That 
section 307(a) of the Foreign Assistance Act shall not 
apply to contributions to the United Nations Democracy 
Fund. 
TITLE VI—GENERAL PROVISIONS 
COMPENSATION FOR UNITED STATES EXECUTIVE 
DIRECTORS TO INTERNATIONAL FINANCIAL INSTITUTIONS 
SEC. 601. (a) No funds appropriated by this Act may 
be made as payment to any international financial institu-
tion while the United States Executive Director to such 
institution is compensated by the institution at a rate 
which, together with whatever compensation such Director 
receives from the United States, is in excess of the rate 
provided for an individual occupying a position at level IV 
of the Executive Schedule under section 5315 of title 5, 
United States Code, or while any alternate United States 
Director to such institution is compensated by the institu-
tion at a rate in excess of the rate provided for an indi-
vidual occupying a position at level V of the Executive
Schedule under section 5316 of title 5, United States 
Code. 
(b) For purposes of this section ‘‘international finan-
cial institutions’’ are: the International Bank for Recon-
struction and Development, the Inter-American Develop-
ment Bank, the Asian Development Bank, the Asian De-
velopment Fund, the African Development Bank, the Afri-
can Development Fund, the International Monetary Fund, 
the North American Development Bank, and the Euro-
pean Bank for Reconstruction and Development. 
RESTRICTIONS ON VOLUNTARY CONTRIBUTIONS TO 
UNITED NATIONS AGENCIES 
SEC. 602. None of the funds appropriated by this Act 
may be made available to pay any voluntary contribution 
of the United States to the United Nations if the United 
Nations implements or imposes any taxation on any 
United States persons. 
LIMITATION ON RESIDENCE EXPENSES 
SEC. 603. Of the funds appropriated or made avail-
able pursuant to title III of this Act, not to exceed 
$100,500 shall be for official residence expenses of the 
United States Agency for International Development dur-
ing the current fiscal year: Provided, That appropriate 
steps shall be taken to assure that, to the maximum extent 
possible, United States-owned foreign currencies are uti-
lized in lieu of dollars.
UNOBLIGATED BALANCES REPORT 
SEC. 604. Any Department or Agency to which funds 
are appropriated or otherwise made available by this Act 
shall provide to the Committees on Appropriations a quar-
terly accounting of cumulative balances by program, 
project, and activity of the funds received by such Depart-
ment or Agency in this fiscal year or any previous fiscal 
year that remain unobligated and unexpended. 
LIMITATION ON REPRESENTATIONAL ALLOWANCES 
SEC. 605. Of the funds appropriated or made avail-
able pursuant to titles II through V of this Act, not to 
exceed $250,000 shall be available for representation and 
entertainment allowances, of which not to exceed $2,500 
shall be available for entertainment allowances, for the 
United States Agency for International Development dur-
ing the current fiscal year: Provided, That no such enter-
tainment funds may be used for the purposes listed in sec-
tion 647 of this Act: Provided further, That appropriate 
steps shall be taken to assure that, to the maximum extent 
possible, United States-owned foreign currencies are uti-
lized in lieu of dollars: Provided further, That of the funds 
made available by this Act for general costs of admin-
istering military assistance and sales under the heading 
‘‘Foreign Military Financing Program’’, not to exceed 
$4,000 shall be available for entertainment expenses and 
not to exceed $130,000 shall be available for representa-
tion allowances: Provided further, That of the funds made 
available by this Act under the heading ‘‘International 
Military Education and Training’’, not to exceed $55,000 
shall be available for entertainment allowances: Provided 
further, That of the funds made available by this Act for 
the Inter-American Foundation, not to exceed $2,000 
shall be available for entertainment and representation al-
lowances: Provided further, That of the funds made avail-
able by this Act for the Peace Corps, not to exceed a total 
of $4,000 shall be available for entertainment expenses: 
Provided further, That of the funds made available by this 
Act under the heading ‘‘Trade and Development Agency’’, 
not to exceed $4,000 shall be available for representation 
and entertainment allowances: Provided further, That of 
the funds made available by this Act under the heading 
‘‘Millennium Challenge Corporation’’, not to exceed 
$115,000 shall be available for representation and enter-
tainment allowances. 
PROHIBITION ON TAXATION OF UNITED STATES 
ASSISTANCE 
SEC. 606. (a) PROHIBITION ON TAXATION.—None of 
the funds appropriated under titles II through V of this 
Act may be made available to provide assistance for a for-
eign country under a new bilateral agreement governing 
the terms and conditions under which such assistance is 
to be provided unless such agreement includes a provision
stating that assistance provided by the United States shall 
be exempt from taxation, or reimbursed, by the foreign 
government, and the Secretary of State shall expeditiously 
seek to negotiate amendments to existing bilateral agree-
ments, as necessary, to conform with this requirement. 
(b) REIMBURSEMENT
OF
FOREIGN
TAXES.—An 
amount equivalent to 200 percent of the total taxes as-
sessed during fiscal year 2008 on funds appropriated by 
this Act by a foreign government or entity against com-
modities financed under United States assistance pro-
grams for which funds are appropriated by this Act, either 
directly or through grantees, contractors and subcontrac-
tors shall be withheld from obligation from funds appro-
priated for assistance for fiscal year 2009 and allocated 
for the central government of such country and for the 
West Bank and Gaza Program to the extent that the Sec-
retary of State certifies and reports in writing to the Com-
mittees on Appropriations that such taxes have not been 
reimbursed to the Government of the United States. 
(c) DE MINIMIS EXCEPTION.—Foreign taxes of a de 
minimis nature shall not be subject to the provisions of 
subsection (b). 
(d) REPROGRAMMING OF FUNDS.—Funds withheld 
from obligation for each country or entity pursuant to sub-
section (b) shall be reprogrammed for assistance to coun-