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(B) identify risks and develop mitigation 
and monitoring plans; 
(C) establish performance measures and 
indicators; 
(D) review activities and performance; and 
(E) assess final results and reconcile fi-
nances. 
(3) If the Secretary of State is unable to make 
a certification required by paragraph (1), the Sec-
retary shall submit a plan and timeline detailing the 
steps to be taken to bring such bureau or office into 
compliance. 
PROHIBITION AGAINST DIRECT FUNDING FOR CERTAIN 
COUNTRIES 
SEC. 7007. None of the funds appropriated or other-
wise made available pursuant to titles III through VI of 
this Act shall be obligated or expended to finance directly 
any assistance or reparations for the governments of 
Cuba, North Korea, Iran, or Syria: Provided, That for 
purposes of this section, the prohibition on obligations or 
expenditures shall include direct loans, credits, insurance, 
and guarantees of the Export-Import Bank or its agents. 
COUPS D’E´TAT 
SEC. 7008. None of the funds appropriated or other-
wise made available pursuant to titles III through VI of 
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this Act shall be obligated or expended to finance directly 
any assistance to the government of any country whose 
duly elected head of government is deposed by military 
coup d’e´tat or decree or, after the date of enactment of 
this Act, a coup d’e´tat or decree in which the military 
plays a decisive role: Provided, That assistance may be re-
sumed to such government if the Secretary of State cer-
tifies and reports to the appropriate congressional commit-
tees that subsequent to the termination of assistance a 
democratically elected government has taken office: Pro-
vided further, That the provisions of this section shall not 
apply to assistance to promote democratic elections or 
public participation in democratic processes: Provided fur-
ther, That funds made available pursuant to the previous 
provisos shall be subject to the regular notification proce-
dures of the Committees on Appropriations. 
TRANSFER OF FUNDS AUTHORITY 
SEC. 7009. (a) DEPARTMENT OF STATE AND BROAD-
CASTING BOARD OF GOVERNORS.— 
(1) DEPARTMENT OF STATE.—Not to exceed 5 
percent of any appropriation made available for the 
current fiscal year for the Department of State 
under title I of this Act may be transferred between, 
and merged with, such appropriations, but no such 
appropriation, except as otherwise specifically pro-
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vided, shall be increased by more than 10 percent by 
any such transfers, and no such transfer may be 
made to increase the appropriation under the head-
ing ‘‘Representation Expenses’’. 
(2) BROADCASTING BOARD OF GOVERNORS.— 
Not to exceed 5 percent of any appropriation made 
available for the current fiscal year for the Broad-
casting Board of Governors under title I of this Act 
may be transferred between, and merged with, such 
appropriations, but no such appropriation, except as 
otherwise specifically provided, shall be increased by 
more than 10 percent by any such transfers. 
(3) TREATMENT
AS
REPROGRAMMING.—Any 
transfer pursuant to this subsection shall be treated 
as a reprogramming of funds under section 7015 of 
this Act and shall not be available for obligation or 
expenditure except in compliance with the proce-
dures set forth in that section. 
(b) TITLE VI AGENCIES.—Not to exceed 5 percent 
of any appropriation, other than for administrative ex-
penses made available for fiscal year 2019, for programs 
under title VI of this Act may be transferred between such 
appropriations for use for any of the purposes, programs, 
and activities for which the funds in such receiving ac-
count may be used, but no such appropriation, except as 
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otherwise specifically provided, shall be increased by more 
than 25 percent by any such transfer: Provided, That the 
exercise of such authority shall be subject to the regular 
notification procedures of the Committees on Appropria-
tions. 
(c) LIMITATION
ON TRANSFERS
OF FUNDS BE-
TWEEN AGENCIES.— 
(1) IN
GENERAL.—None of the funds made 
available under titles II through V of this Act may 
be transferred to any department, agency, or instru-
mentality of the United States Government, except 
pursuant to a transfer made by, or transfer author-
ity provided in, this Act or any other appropriations 
Act. 
(2) ALLOCATION
AND
TRANSFERS.—Notwith-
standing paragraph (1), in addition to transfers 
made by, or authorized elsewhere in, this Act, funds 
appropriated by this Act to carry out the purposes 
of the Foreign Assistance Act of 1961 may be allo-
cated or transferred to agencies of the United States 
Government pursuant to the provisions of sections 
109, 610, and 632 of the Foreign Assistance Act of 
1961. 
(3) NOTIFICATION.—Any agreement entered 
into by the United States Agency for International 
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Development or the Department of State with any 
department, agency, or instrumentality of the United 
States Government pursuant to section 632(b) of the 
Foreign Assistance Act of 1961 valued in excess of 
$1,000,000 and any agreement made pursuant to 
section 632(a) of such Act, with funds appropriated 
by this Act or prior Acts making appropriations for 
the Department of State, foreign operations, and re-
lated programs under the headings ‘‘Global Health 
Programs’’, ‘‘Development Assistance’’, ‘‘Economic 
Support Fund’’, and ‘‘Assistance for Europe, Eur-
asia and Central Asia’’ shall be subject to the reg-
ular notification procedures of the Committees on 
Appropriations: Provided, That the requirement in 
the previous sentence shall not apply to agreements 
entered into between USAID and the Department of 
State. 
(d) TRANSFER OF FUNDS BETWEEN ACCOUNTS.— 
None of the funds made available under titles II through 
V of this Act may be obligated under an appropriations 
account to which such funds were not appropriated, except 
for transfers specifically provided for in this Act, unless 
the President, not less than 5 days prior to the exercise 
of any authority contained in the Foreign Assistance Act 
of 1961 to transfer funds, consults with and provides a 
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class travel by employees of United States Government de-
partments and agencies funded by this Act in contraven-
tion of section 301–10.122 through 301–10.124 of title 
41, Code of Federal Regulations. 
(b) COMPUTER NETWORKS.—None of the funds 
made available by this Act for the operating expenses of 
any United States Government department or agency may 
be used to establish or maintain a computer network for 
use by such department or agency unless such network 
has filters designed to block access to sexually explicit 
websites: Provided, That nothing in this subsection shall 
limit the use of funds necessary for any Federal, State, 
tribal, or local law enforcement agency, or any other entity 
carrying out the following activities: criminal investiga-
tions, prosecutions, and adjudications; administrative dis-
cipline; and the monitoring of such websites undertaken 
as part of official business. 
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 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 
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Control Act, and funds provided under the headings ‘‘De-
velopment Credit Authority’’ and ‘‘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 respec-
tive periods of availability contained in this Act: Provided 
further, That the availability of funds pursuant to the pre-
vious proviso shall not be applicable to such funds until 
the Secretary of State submits the report required under 
section 7011 of the Department of State, Foreign Oper-
ations, and Related Programs Appropriations Act, 2018 
(division K of Public Law 115–141): 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 disburse-
ments in order to address balance of payments or eco-
nomic policy reform objectives, shall remain available for 
an additional 4 years from the date on which the avail-
ability of such funds would otherwise have expired, if such 
funds are initially allocated or obligated before the expira-
tion of their respective periods of availability contained in 
this Act: Provided further, That the Secretary of State 
shall provide a report to the Committees on Appropria-
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tions not later than October 30, 2019, detailing by ac-
count 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 de-
termines, following consultation with the Committees on 
Appropriations, 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 gov-
erning the terms and conditions under which such assist-
ance 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 
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the foreign government, and the Secretary of State and 
the Administrator of the United States Agency for Inter-
national Development shall expeditiously seek to negotiate 
amendments to existing bilateral agreements, as nec-
essary, to conform with this requirement. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOR-
EIGN TAXES.—An amount equivalent to 200 percent of 
the total taxes assessed during fiscal year 2019 on funds 
appropriated by this Act and prior Acts making appropria-
tions for the Department of State, foreign operations, and 
related programs by a foreign government or entity 
against United States assistance programs, either directly 
or through grantees, contractors, and subcontractors, shall 
be withheld from obligation from funds appropriated for 
assistance for fiscal year 2020 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, 2020, such taxes have 
not been reimbursed: Provided, That the Secretary of 
State shall report to the Committees on Appropriations 
by such date on the foreign governments and entities that 
have not reimbursed such taxes, including any amount of 
funds withheld pursuant to this subsection. 
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(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 foreign government or entity pur-
suant to subsection (b) shall be reprogrammed for assist-
ance 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 sec-
tion shall not apply to any foreign government or en-
tity 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 sub-
stantial reimbursement of such taxes; or 
(B) the foreign policy interests of the 
United States outweigh the purpose of this sec-
tion to ensure that United States assistance is 
not subject to taxation. 
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