1158 
Credit Authority’’ 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 ini-
tially obligated before the expiration of their respective peri-
ods 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 disburse-
ments in order to address balance of payments or economic 
policy reform objectives, shall remain available for an addi-
tional 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: Pro-
vided further, That the Secretary of State shall provide a 
report to the Committees on Appropriations at the begin-
ning of each fiscal year, 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 fur-
nish assistance to the government of any country which is 
in default during a period in excess of 1 calendar year in
1159 
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 deter-
mines, following consultations with the Committees on Ap-
propriations, that assistance for such country is in the na-
tional 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 for-
eign 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 ex-
empt from taxation, or reimbursed, by the foreign govern-
ment, 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 2014 on funds appropriated by this Act 
by a foreign government or entity against United States 
assistance programs for which funds are appropriated by
1160 
this Act, either directly or through grantees, contractors, 
and subcontractors shall be withheld from obligation from 
funds appropriated for assistance for fiscal year 2015 and 
allocated for the central government of such country and 
for the West Bank and Gaza program to the extent that 
the Secretary of State certifies and reports in writing to 
the Committees on Appropriations, not later than Sep-
tember 30, 2015, 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 sub-
section (b). 
(d) REPROGRAMMING
OF FUNDS.—Funds withheld 
from obligation for each country or entity pursuant to sub-
section (b) shall be reprogrammed for assistance for 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, and that can rea-
sonably accommodate such assistance in a program-
matically responsible manner. 
(e) DETERMINATIONS.— 
(1) The provisions of this section shall not apply 
to any country or entity the Secretary of State re-
ports to the Committees on Appropriations—
1161 
(A) does not assess taxes on United States 
assistance or which 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 en-
sure that United States assistance is not subject 
to taxation. 
(2) The Secretary of State shall consult with the 
Committees on Appropriations at least 15 days prior 
to exercising the authority of this subsection with re-
gard to any country or entity. 
(f) IMPLEMENTATION.—The Secretary of State shall 
issue rules, regulations, or policy guidance, as appropriate, 
to implement the prohibition against the taxation of assist-
ance contained in this section. 
(g) DEFINITIONS.—As used in this section— 
(1) the term ‘‘bilateral agreement’’ refers to a 
framework bilateral agreement between the Govern-
ment of the United States and the government of the 
country receiving assistance that describes the privi-
leges and immunities applicable to United States for-
eign assistance for such country generally, or an indi-
vidual agreement between the Government of the 
United States and such government that describes,
1162 
among other things, the treatment for tax purposes 
that will be accorded the United States assistance 
provided under that agreement; 
(2) the term ‘‘taxes and taxation’’ shall include 
value added taxes and customs duties but shall not 
include individual income taxes assessed to local staff 
or personal services contractors. 
(h) REPORT.—The Secretary of State, in consultation 
with the heads of other relevant departments or agencies, 
shall submit a report to the Committees on Appropriations, 
not later than 90 days after the enactment of this Act, de-
tailing steps taken by such departments or agencies to com-
ply with the requirements of this section. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) Funds appropriated under titles II 
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 pro-
vision of this or any other Act: Provided, That any such 
reprogramming shall be subject to the regular notification 
procedures of the Committees on Appropriations: Provided 
further, That assistance that is reprogrammed pursuant to 
this subsection shall be made available under the same 
terms and conditions as originally provided.
1163 
(b) In addition to the authority contained in sub-
section (a), the original period of availability of funds ap-
propriated by this Act and administered by the United 
States Agency for International Development (USAID) that 
are specifically designated for particular programs or ac-
tivities by this or any other Act shall be extended for an 
additional fiscal year if the USAID Administrator deter-
mines and reports promptly to the Committees on Appro-
priations 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 des-
ignated funds that continue to be available for an addi-
tional fiscal year shall be obligated only for the purpose 
of such designation. 
(c) 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 subsequent Act unless such Act specifically so directs: 
Provided, That specifically designated funding levels or 
minimum funding requirements contained in any other Act 
shall not be applicable to funds appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) None of the funds made available in 
titles I and II of this Act, or in prior appropriations Acts
1164 
to the agencies and departments funded by this Act that 
remain available for obligation or expenditure in fiscal year 
2014, or provided from any accounts in the Treasury of 
the United States derived by the collection of fees or of cur-
rency reflows or other offsetting collections, or made avail-
able by transfer, to the agencies and departments funded 
by this Act, shall be available for obligation or expenditure 
through a reprogramming of funds that— 
(1) creates new programs; 
(2) eliminates a program, project, or activity; 
(3) increases funds or personnel by any means 
for any project or activity for which funds have been 
denied or restricted; 
(4) relocates an office or employees; 
(5) closes or opens a mission or post; 
(6) creates, closes, reorganizes, or renames bu-
reaus, centers, or offices; 
(7) reorganizes programs or activities; or 
(8) contracts out or privatizes any functions or 
activities presently performed by Federal employees; 
unless the Committees on Appropriations are notified 
15 days in advance of such reprogramming of funds: 
Provided, That unless previously justified to the Com-
mittees on Appropriations, the requirements of this 
subsection shall apply to all obligations of funds ap-
1166 
(c) None of the funds made available under titles III 
through VI of this Act under the headings ‘‘Global Health 
Programs’’, ‘‘Development Assistance’’, ‘‘International Or-
ganizations and Programs’’, ‘‘Trade and Development 
Agency’’, ‘‘International Narcotics Control and Law En-
forcement’’, ‘‘Economic Support Fund’’, ‘‘Democracy 
Fund’’, ‘‘Peacekeeping Operations’’, ‘‘Conflict Stabilization 
Operations’’, ‘‘Nonproliferation, Anti-terrorism, Demining 
and Related Programs’’, ‘‘Millennium Challenge Corpora-
tion’’, ‘‘Foreign Military Financing Program’’, ‘‘Inter-
national Military Education and Training’’, and ‘‘Peace 
Corps’’, shall be available for obligation for activities, pro-
grams, projects, type of materiel assistance, countries, or 
other operations not justified or in excess of the amount 
justified to the Committees on Appropriations for obligation 
under any of these specific headings unless the Committees 
on Appropriations are notified 15 days in advance: Pro-
vided, That the President shall not enter into any commit-
ment of funds appropriated for the purposes of section 23 
of the Arms Export Control Act for the provision of major 
defense equipment, other than conventional ammunition, or 
other major defense items defined to be aircraft, ships, mis-
siles, or combat vehicles, not previously justified to Congress 
or 20 percent in excess of the quantities justified to Congress 
unless the Committees on Appropriations are notified 15