H. R. 2471—550 
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 2022 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 
or through grantees, contractors, and subcontractors, shall be with-
held from obligation from funds appropriated for assistance for 
fiscal year 2023 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, 2023, 
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.
H. R. 2471—551 
(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 
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
H. R. 2471—552 
year 2022, 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 2022, or provided from any accounts in the Treasury 
of the United States derived by the collection of fees available 
to the department and agency funded under title I of this Act, 
shall be available for obligation or expenditure for programs, 
projects, or activities through a reprogramming of funds in excess 
of $1,000,000 or 10 percent, whichever is less, that— 
(1) augments or changes existing programs, projects, or 
activities; 
(2) relocates an existing office or employees; 
(3) reduces by 10 percent funding for any existing program, 
project, or activity, or numbers of personnel by 10 percent 
as approved by Congress; or 
(4) results from any general savings, including savings 
from a reduction in personnel, which would result in a change 
in existing programs, projects, or activities as approved by 
Congress; 
unless the Committees on Appropriations are notified 15 days in 
advance of such reprogramming of funds. 
(c) NOTIFICATION REQUIREMENT.—None of the funds made 
available by this Act under the headings ‘‘Global Health Programs’’, 
‘‘Development Assistance’’, ‘‘Economic Support Fund’’, ‘‘Democracy 
Fund’’, ‘‘Assistance for Europe, Eurasia and Central Asia’’, ‘‘Peace 
Corps’’, ‘‘Millennium Challenge Corporation’’, ‘‘International Nar-
cotics Control and Law Enforcement’’, ‘‘Nonproliferation, Anti-ter-
rorism, Demining and Related Programs’’, ‘‘Peacekeeping Oper-
ations’’, ‘‘International Military Education and Training’’, ‘‘Foreign 
Military Financing Program’’, ‘‘International Organizations and Pro-
grams’’, ‘‘United States International Development Finance Cor-
poration’’, and ‘‘Trade and Development Agency’’ shall be available 
for obligation for programs, projects, activities, 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 Commit-
tees on Appropriations are notified 15 days in advance of such 
obligation: Provided, That the President shall not enter into any 
commitment of funds appropriated for the purposes of section 23 
of the Arms Export Control Act for the provision of major defense
H. R. 2471—553 
equipment, other than conventional ammunition, or other major 
defense items defined to be aircraft, ships, missiles, 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 days in advance of such commitment: 
Provided further, That requirements of this subsection or any 
similar provision of this or any other Act shall not apply to any 
reprogramming for a program, project, or activity for which funds 
are appropriated under titles III through VI of this Act of less 
than 10 percent of the amount previously justified to Congress 
for obligation for such program, project, or activity for the current 
fiscal year: Provided further, That any notification submitted pursu-
ant to subsection (f) of this section shall include information (if 
known on the date of transmittal of such notification) on the use 
of notwithstanding authority. 
(d) DEPARTMENT
OF
DEFENSE
PROGRAMS
AND
FUNDING 
NOTIFICATIONS.— 
(1) PROGRAMS.—None of the funds appropriated by this 
Act or prior Acts making appropriations for the Department 
of State, foreign operations, and related programs may be made 
available to support or continue any program initially funded 
under any authority of title 10, United States Code, or any 
Act making or authorizing appropriations for the Department 
of Defense, unless the Secretary of State, in consultation with 
the Secretary of Defense and in accordance with the regular 
notification procedures of the Committees on Appropriations, 
submits a justification to such Committees that includes a 
description of, and the estimated costs associated with, the 
support or continuation of such program. 
(2) FUNDING.—Notwithstanding any other provision of law, 
funds transferred by the Department of Defense to the Depart-
ment of State and the United States Agency for International 
Development for assistance for foreign countries and inter-
national organizations shall be subject to the regular notifica-
tion procedures of the Committees on Appropriations. 
(3) NOTIFICATION ON EXCESS DEFENSE ARTICLES.—Prior to 
providing excess Department of Defense articles in accordance 
with section 516(a) of the Foreign Assistance Act of 1961, 
the Department of Defense shall notify the Committees on 
Appropriations to the same extent and under the same condi-
tions as other committees pursuant to subsection (f) of that 
section: Provided, That before issuing a letter of offer to sell 
excess defense articles under the Arms Export Control Act, 
the Department of Defense shall notify the Committees on 
Appropriations in accordance with the regular notification 
procedures of such Committees if such defense articles are 
significant military equipment (as defined in section 47(9) of 
the Arms Export Control Act) or are valued (in terms of original 
acquisition cost) at $7,000,000 or more, or if notification is 
required elsewhere in this Act for the use of appropriated 
funds for specific countries that would receive such excess 
defense articles: Provided further, That such Committees shall 
also be informed of the original acquisition cost of such defense 
articles. 
(e) WAIVER.—The requirements of this section or any similar 
provision of this Act or any other Act, including any prior Act 
requiring notification in accordance with the regular notification