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Development Fund, the International Monetary Fund, the 
North American Development Bank, and the European 
Bank for Reconstruction and Development. 
RESTRICTIONS ON VOLUNTARY CONTRIBUTIONS TO UNITED 
NATIONS AGENCIES 
SEC. 5002. 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 (including the 
United Nations Development Program) if the United Na-
tions implements or imposes any taxation on any United 
States persons. 
LIMITATION ON RESIDENCE EXPENSES 
SEC. 5003. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $100,500 shall be 
for official residence expenses of the United States Agency 
for International Development during the current fiscal 
year: Provided, That appropriate steps shall be taken to as-
sure that, to the maximum extent possible, United States-
owned foreign currencies are utilized in lieu of dollars. 
LIMITATION ON EXPENSES 
SEC. 5004. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $5,000 shall be for 
entertainment expenses of the United States Agency for 
International Development during the current fiscal year.
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LIMITATION ON REPRESENTATIONAL ALLOWANCES 
SEC. 5005. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $125,000 shall be 
available for representation allowances for the United 
States Agency for International Development during 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 utilized in lieu 
of dollars: Provided further, That of the funds made avail-
able by this Act for general costs of administering military 
assistance and sales under the heading ‘‘Foreign Military 
Financing Program’’, not to exceed $2,000 shall be avail-
able for entertainment expenses and not to exceed $125,000 
shall be available for representation allowances: Provided 
further, That of the funds made available by this Act under 
the heading ‘‘International Military Education and Train-
ing’’, not to exceed $50,000 shall be available for entertain-
ment 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 allowances: Provided further, That of 
the funds made available by this Act for the Peace Corps, 
not to exceed a total of $4,000 shall be available for enter-
tainment expenses: Provided further, That of the funds 
made available by this Act under the heading ‘‘Trade and
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Development Agency’’, not to exceed $2,000 shall be avail-
able for representation and entertainment allowances: Pro-
vided further, That of the funds made available by this Act 
under the heading ‘‘Millennium Challenge Corporation’’, 
not to exceed $100,000 shall be available for representation 
allowances. 
PROHIBITION ON TAXATION OF UNITED STATES 
ASSISTANCE 
SEC. 5006. (a) PROHIBITION ON TAXATION.—None of 
the funds appropriated by this Act may be made available 
to provide assistance for a foreign country under a new bi-
lateral agreement governing the terms and conditions under 
which such assistance is to be provided unless such agree-
ment includes a provision stating that assistance provided 
by the United States shall be exempt from taxation, or reim-
bursed, by the foreign government, and the Secretary of 
State shall expeditiously seek to negotiate amendments to 
existing bilateral agreements, as necessary, to conform with 
this requirement. 
(b) REIMBURSEMENT
OF
FOREIGN
TAXES.—An 
amount equivalent to 200 percent of the total taxes assessed 
during fiscal year 2005 on funds appropriated by this Act 
by a foreign government or entity against commodities fi-
nanced under United States assistance programs for which 
funds are appropriated by this Act, either directly or 
through grantees, contractors and subcontractors shall be