H. R. 2617—548 
law enforcement agency, or any other entity carrying out the fol-
lowing activities: criminal investigations, prosecutions, and adju-
dications; administrative discipline; and the monitoring of such 
websites undertaken as part of official business. 
(c) PROHIBITION
ON PROMOTION
OF TOBACCO.—None of the 
funds made available by this Act shall be available to promote 
the sale or export of tobacco or tobacco products (including electronic 
nicotine delivery systems), or to seek the reduction or removal 
by any foreign country of restrictions on the marketing of tobacco 
or tobacco products (including electronic nicotine delivery systems), 
except for restrictions which are not applied equally to all tobacco 
or tobacco products (including electronic nicotine delivery systems) 
of the same type. 
(d) EMAIL SERVERS OUTSIDE THE .GOV DOMAIN.—None of the 
funds appropriated by this Act under the headings ‘‘Diplomatic 
Programs’’ and ‘‘Capital Investment Fund’’ in title I, and ‘‘Operating 
Expenses’’ and ‘‘Capital Investment Fund’’ in title II that are made 
available to the Department of State and the United States Agency 
for International Development may be made available to support 
the use or establishment of email accounts or email servers created 
outside the .gov domain or not fitted for automated records manage-
ment as part of a Federal government records management program 
in contravention of the Presidential and Federal Records Act 
Amendments of 2014 (Public Law 113–187). 
(e) REPRESENTATION
AND ENTERTAINMENT EXPENSES.—Each 
Federal department, agency, or entity funded in titles I or II of 
this Act, and the Department of the Treasury and independent 
agencies funded in titles III or VI of this Act, shall take steps 
to ensure that domestic and overseas representation and entertain-
ment expenses further official agency business and United States 
foreign policy interests, and— 
(1) are primarily for fostering relations outside of the 
Executive Branch; 
(2) are principally for meals and events of a protocol nature; 
(3) are not for employee-only events; and 
(4) do not include activities that are substantially of a 
recreational character. 
(f) LIMITATIONS ON ENTERTAINMENT EXPENSES.—None of the 
funds appropriated or otherwise made available by this Act under 
the headings ‘‘International Military Education and Training’’ or 
‘‘Foreign Military Financing Program’’ for Informational Program 
activities or under the headings ‘‘Global Health Programs’’, 
‘‘Development Assistance’’, ‘‘Economic Support Fund’’, and ‘‘Assist-
ance for Europe, Eurasia and Central Asia’’ may be obligated or 
expended to pay for— 
(1) alcoholic beverages; or 
(2) entertainment expenses for activities that are substan-
tially of a recreational character, including entrance fees at 
sporting events, theatrical and musical productions, and amuse-
ment parks. 
AVAILABILITY OF FUNDS 
SEC. 7011. No part of any appropriation contained in this 
Act shall remain available for obligation after the expiration of 
the current fiscal year unless expressly so provided by this Act: 
Provided, That funds appropriated for the purposes of chapters
H. R. 2617—549 
1 and 8 of part I, section 661, chapters 4, 5, 6, 8, and 9 of 
part II of the Foreign Assistance Act of 1961, section 23 of the 
Arms Export Control Act (22 U.S.C. 2763), and funds made available 
for ‘‘United States International Development Finance Corporation’’ 
and under the heading ‘‘Assistance for Europe, Eurasia and Central 
Asia’’ shall remain available for an additional 4 years from the 
date on which the availability of such funds would otherwise have 
expired, if such funds are initially obligated before the expiration 
of their respective periods of availability contained in this Act: 
Provided further, That notwithstanding any other provision of this 
Act, any funds made available for the purposes of chapter 1 of 
part I and chapter 4 of part II of the Foreign Assistance Act 
of 1961 which are allocated or obligated for cash disbursements 
in order to address balance of payments or economic policy reform 
objectives, shall remain available for an additional 4 years from 
the date on which the availability of such funds would otherwise 
have expired, if such funds are initially allocated or obligated before 
the expiration of their respective periods of availability contained 
in this Act: Provided further, That the Secretary of State and 
the Administrator of the United States Agency for International 
Development shall provide a report to the Committees on Appropria-
tions not later than October 31, 2023, detailing by account and 
source year, the use of this authority during the previous fiscal 
year. 
LIMITATION ON ASSISTANCE TO COUNTRIES IN DEFAULT 
SEC. 7012. No part of any appropriation provided under titles 
III through VI in this Act shall be used to furnish assistance 
to the government of any country which is in default during a 
period in excess of 1 calendar year in payment to the United 
States of principal or interest on any loan made to the government 
of such country by the United States pursuant to a program for 
which funds are appropriated under this Act unless the President 
determines, following consultation with the Committees on Appro-
priations, that assistance for such country is in the national interest 
of the United States. 
PROHIBITION ON TAXATION OF UNITED STATES ASSISTANCE 
SEC. 7013. (a) PROHIBITION ON TAXATION.—None of the funds 
appropriated under titles III through VI of 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 provided by the United States 
shall be exempt from taxation, or reimbursed, by the foreign govern-
ment, and the Secretary of State and the Administrator of the 
United States Agency for International Development shall expedi-
tiously seek to negotiate amendments to existing bilateral agree-
ments, as necessary, to conform with this requirement. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOREIGN TAXES.— 
An amount equivalent to 200 percent of the total taxes assessed 
during fiscal year 2023 on funds appropriated by this Act and 
prior Acts making appropriations for the Department of State, 
foreign operations, and related programs by a foreign government 
or entity against United States assistance programs, either directly
H. R. 2617—550 
or through grantees, contractors, and subcontractors, shall be with-
held from obligation from funds appropriated for assistance for 
fiscal year 2024 and for prior fiscal years and allocated for the 
central government of such country or for the West Bank and 
Gaza program, as applicable, if, not later than September 30, 2024, 
such taxes have not been reimbursed. 
(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 obliga-
tion for each foreign government or entity pursuant to subsection 
(b) shall be reprogrammed for assistance for countries which do 
not assess taxes on United States assistance or which have an 
effective arrangement that is providing substantial reimbursement 
of such taxes, and that can reasonably accommodate such assistance 
in a programmatically responsible manner. 
(e) DETERMINATIONS.— 
(1) IN GENERAL.—The provisions of this section shall not 
apply to any foreign government or entity that assesses such 
taxes if the Secretary of State reports to the Committees on 
Appropriations that— 
(A) such foreign government or entity has an effective 
arrangement that is providing substantial reimbursement 
of such taxes; or 
(B) the foreign policy interests of the United States 
outweigh the purpose of this section to ensure that United 
States assistance is not subject to taxation. 
(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 government 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 taxation of assistance con-
tained in this section. 
(g) DEFINITIONS.—As used in this section: 
(1) BILATERAL
AGREEMENT.—The term ‘‘bilateral agree-
ment’’ 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 
immunities applicable to United States foreign assistance for 
such country generally, or an individual agreement between 
the Government of the United States and such government 
that describes, among other things, the treatment for tax pur-
poses that will be accorded the United States assistance pro-
vided under that agreement. 
(2) TAXES AND TAXATION.—The term ‘‘taxes and taxation’’ 
shall include value added taxes and customs duties but shall 
not include individual income taxes assessed to local staff. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appropriated 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 impossible by operation of any provision of this or any 
other Act: Provided, That any such reprogramming shall be subject
H. R. 2617—551 
to the regular notification procedures of the Committees on Appro-
priations: 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 period 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 specifically 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 Administrator, as 
appropriate, determines and reports promptly to the Committees 
on Appropriations that the termination of assistance to a country 
or a significant change in circumstances 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 designated funding 
levels contained in this Act shall not be applicable to funds or 
authorities appropriated or otherwise made available by any subse-
quent Act unless such Act specifically so directs: Provided, That 
specifically designated funding levels or minimum funding require-
ments contained in any other Act shall not be applicable to funds 
appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION
OF
CHANGES
IN
PROGRAMS, 
PROJECTS, AND ACTIVITIES.—None of the funds made available in 
titles I, II, and VI, and under the headings ‘‘Peace Corps’’ and 
‘‘Millennium Challenge Corporation’’, of this Act or prior Acts 
making appropriations for the Department of State, foreign oper-
ations, and related programs to the departments and agencies 
funded by this Act that remain available for obligation in fiscal 
year 2023, or provided from any accounts in the Treasury of the 
United States derived by the collection of fees or of currency reflows 
or other offsetting collections, or made available by transfer, to 
the departments and agencies funded by this Act, shall be available 
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 rename 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 Appropriations 
or such Committees are notified 15 days in advance of such obliga-
tion. 
(b) NOTIFICATION OF REPROGRAMMING OF FUNDS.—None of the 
funds provided under titles I, II, and VI of this Act or prior Acts 
making appropriations for the Department of State, foreign oper-
ations, and related programs, to the departments and agencies 
funded under such titles that remain available for obligation in 
fiscal year 2023, or provided from any accounts in the Treasury 
of the United States derived by the collection of fees available