CONTRIBUTION TO THE EUROPEAN BANK FOR
RECONSTRUCTION AND DEVELOPMENT
For payment to the European Bank for Reconstruc-
tion and Development by the Secretary of the Treasury,
$35,431,111 for the United States share of the paid-in
portion of the increase in capital stock, to remain available
until expended: Provided, That funds appropriated under
this heading shall be subject to the regular notification
procedures of the Committees on Appropriations and shall
be transmitted at least 15 days in advance of the obliga-
tion of funds.
LIMITATION ON CALLABLE CAPITAL SUBSCRIPTIONS
The United States Governor of the European Bank
for Reconstruction and Development may subscribe with-
out fiscal year limitation to the callable capital portion of
the United States share of such capital stock in an amount
not to exceed $121,996,662.
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,
$15,000,000, 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, $323,450,000: Provided, That
none of the funds appropriated under this heading may
be made available to the International Atomic Energy
Agency (IAEA).
TITLE V—GENERAL PROVISIONS
COMPENSATION FOR UNITED STATES EXECUTIVE
DIRECTORS TO INTERNATIONAL FINANCIAL INSTITUTIONS
SEC. 501. (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. 502. 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. 503. 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 assure that, to the maximum extent possible,
United States-owned foreign currencies are utilized in lieu
of dollars.
LIMITATION ON EXPENSES
SEC. 504. 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.
LIMITATION ON REPRESENTATIONAL ALLOWANCES
SEC. 505. 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 $4,000 shall be avail-
able for entertainment expenses and not to exceed
$130,000 shall be available for representation allowances:
Provided further, That of the funds made available by this
Act under the heading ‘‘International Military Education
and 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-Amer-
ican 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 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 entertain-
ment allowances: Provided further, That of the funds made
available by this Act under the heading ‘‘Millennium Chal-
lenge Corporation’’, not to exceed $130,000 shall be avail-
able for representation and entertainment allowances.
PROHIBITION ON TAXATION OF UNITED STATES
ASSISTANCE
SEC. 506. (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
bilateral agreement governing the terms and conditions
under which such assistance is to be provided unless such
agreement includes a provision stating that assistance pro-
vided by the United States shall be exempt from taxation,
or reimbursed, by the foreign government, and the Sec-
retary of State shall expeditiously seek to negotiate
amendments to existing bilateral agreements, as nec-
essary, 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 2005 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 2006 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-
tries which do not assess taxes on United States assistance
or which have an effective arrangement that is providing
substantial reimbursement of such taxes.
(e) DETERMINATIONS.—
(1) The provisions of this section shall not
apply to any country or entity the Secretary of State
determines—
(A) does not assess taxes on United States
assistance or which has an effective arrange-
ment that is providing substantial reimburse-
ment of such taxes; or