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HR 4548 EAS
clusion, deduction, tax credit, or other tax treat-
ment that would otherwise apply if that em-
ployee was not a Federal employee, if the Direc-
tor determines that taking any action under this
paragraph is necessary to—
‘‘(i) 
protect 
from 
unauthorized
disclosure—
‘‘(I) intelligence operations;
‘‘(II) the identities of undercover
intelligence officers;
‘‘(III) 
intelligence 
source 
and
methods; or
‘‘(IV) intelligence cover mecha-
nisms; and
‘‘(ii) meet the special requirements of
work related to collection of foreign intel-
ligence or other authorized activities of the
Agency; and
‘‘(B) shall receive social security benefits
based on the social security contributions made.
‘‘(2) IRS REVIEW.—The Director shall establish
procedures to carry out this subsection. The proce-
dures shall be subject to periodic review by the Inter-
nal Revenue Service.
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‘‘(i) REGULATIONS.—The Director shall prescribe reg-
ulations to carry out this section. The regulations shall en-
sure that the combination of salary, allowances, and bene-
fits that an employee designated under this section may re-
tain does not significantly exceed, except to the extent deter-
mined by the Director to be necessary to exercise the author-
ity in subsection (b), the combination of salary, allowances,
and benefits otherwise received by Federal employees not
designated under this section.
‘‘(j) FINALITY OF DECISIONS.—Any determinations
authorized by this section made by the Director or the Di-
rector’s designee shall be final and conclusive and shall not
be subject to review by any court.
‘‘(k) SUBSEQUENTLY ENACTED LAWS.—No law en-
acted after the effective date of this section shall affect the
authorities and provisions of this section unless such law
specifically refers to this section.’’.
TITLE V—DEPARTMENT OF DE-
FENSE INTELLIGENCE MAT-
TERS
SEC. 
501. 
USE 
OF 
FUNDS 
FOR 
COUNTERDRUG 
AND
COUNTERTERRORISM ACTIVITIES FOR CO-
LOMBIA.
(a) AUTHORITY.—Funds designated for intelligence or
intelligence-related purposes for assistance to the Govern-
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ment of Colombia for counterdrug activities for fiscal year
2005, and any unobligated funds available to any element
of the intelligence community for such activities for a prior
fiscal year, shall be available—
(1) to support a unified campaign by the Gov-
ernment of Colombia against narcotics trafficking
and against activities by organizations designated as
terrorist organizations (such as the Revolutionary
Armed Forces of Colombia (FARC), the National Lib-
eration Army (ELN), and the United Self-Defense
Forces of Colombia (AUC)); and
(2) to take actions to protect human health and
welfare in emergency circumstances, including under-
taking rescue operations.
(b) APPLICABILITY OF CERTAIN LAWS AND LIMITA-
TIONS.—The use of funds pursuant to the authority in sub-
section (a) shall be subject to the following:
(1) Sections 556, 567, and 568 of the Foreign
Operations, Export Financing, and Related Programs
Appropriations Act, 2002 (Public Law 107–115; 115
Stat. 2160, 2165, and 2166).
(2) Section 8077 of the Department of Defense
Appropriations Act, 2004 (Public Law 108–87; 117
Stat. 1090).
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(3) The numerical limitations on the number of
United States military personnel and United States
individual civilian contractors in section 3204(b)(1)
of the Emergency Supplemental Act, 2000 (division B
of Public Law 106–246; 114 Stat. 575), as amended
by the Foreign Operations, Export Financing, and
Related Programs Appropriations Act, 2002 (115
Stat. 2131).
(c) LIMITATION
ON
PARTICIPATION
OF
UNITED
STATES PERSONNEL.—No United States Armed Forces per-
sonnel or United States civilian contractor employed by the
United States Armed Forces will participate in any combat
operation in connection with assistance made available
under this section, except for the purpose of acting in self
defense or during the course of search and rescue operations
for United States citizens.
Attest:
Secretary.