H. R. 7148—407 
made available by this or prior appropriations Acts, including 
funds made available by transfer, may be made available for 
obligation for security assistance for the West Bank and Gaza 
until the Secretary of State reports to the Committees on Appro-
priations on— 
(A) the benchmarks that have been established for 
security assistance for the West Bank and Gaza and on 
the extent of Palestinian compliance with such benchmarks; 
and 
(B) the steps being taken by the Palestinian Authority 
to end torture and other cruel, inhuman, and degrading 
treatment of detainees, including by bringing to justice 
members of Palestinian security forces who commit such 
crimes. 
(d) OVERSIGHT BY THE DEPARTMENT OF STATE.— 
(1) The Secretary of State shall ensure that Federal or 
non-Federal audits of all contractors and grantees, and signifi-
cant subcontractors and sub-grantees, under the West Bank 
and Gaza Program, are conducted at least on an annual basis 
to ensure, among other things, compliance with this section. 
(2) Of the funds appropriated by this Act, up to $1,400,000 
may be used by the Office of Inspector General of the Depart-
ment of State for audits, investigations, and other activities 
in furtherance of the requirements of this subsection: Provided, 
That such funds are in addition to funds otherwise available 
for such purposes. 
(e) COMPTROLLER GENERAL OF THE UNITED STATES AUDIT.— 
Subsequent to the certification specified in subsection (a), the Comp-
troller General of the United States shall conduct an audit and 
an investigation of the treatment, handling, and uses of all funds 
for the bilateral West Bank and Gaza Program, including all funds 
provided as cash transfer assistance, in fiscal year 2026 under 
the heading ‘‘National Security Investment Programs’’, and such 
audit shall address— 
(1) the extent to which such Program complies with the 
requirements of subsections (b) and (c); and 
(2) an examination of all programs, projects, and activities 
carried out under such Program, including both obligations 
and expenditures. 
(f) NOTIFICATION PROCEDURES.—Funds made available in this 
Act for West Bank and Gaza shall be subject to the regular notifica-
tion procedures of the Committees on Appropriations. 
LIMITATION ON ASSISTANCE FOR THE PALESTINIAN AUTHORITY 
SEC. 7040. (a) PROHIBITION
OF FUNDS.—None of the funds 
appropriated by this Act to carry out the provisions of chapter 
4 of part II of the Foreign Assistance Act of 1961 may be obligated 
or expended with respect to providing funds to the Palestinian 
Authority. 
(b) WAIVER.—The prohibition included in subsection (a) shall 
not apply if the President certifies in writing to the Speaker of 
the House of Representatives, the President pro tempore of the 
Senate, and the Committees on Appropriations that waiving such 
prohibition is important to the national security interest of the 
United States.
H. R. 7148—408 
(c) PERIOD OF APPLICATION OF WAIVER.—Any waiver pursuant 
to subsection (b) shall be effective for no more than a period of 
6 months at a time and shall not apply beyond 12 months after 
the enactment of this Act. 
(d) REPORT.—Whenever the waiver authority pursuant to sub-
section (b) is exercised, the President shall submit a report to 
the Committees on Appropriations detailing the justification for 
the waiver, the purposes for which the funds will be spent, and 
the accounting procedures in place to ensure that the funds are 
properly disbursed: Provided, That the report shall also detail the 
steps the Palestinian Authority has taken to arrest terrorists, con-
fiscate weapons and dismantle the terrorist infrastructure. 
(e) CERTIFICATION.—If the President exercises the waiver 
authority under subsection (b), the Secretary of State must certify 
and report to the Committees on Appropriations prior to the obliga-
tion of funds that the Palestinian Authority has established a 
single treasury account for all Palestinian Authority financing and 
all financing mechanisms flow through this account, no parallel 
financing mechanisms exist outside of the Palestinian Authority 
treasury account, and there is a single comprehensive civil service 
roster and payroll, and the Palestinian Authority is acting to 
counter incitement of violence against Israelis and is supporting 
activities aimed at promoting peace, coexistence, and security 
cooperation with Israel. 
(f) PROHIBITION
TO HAMAS
AND
THE PALESTINE LIBERATION 
ORGANIZATION.— 
(1) None of the funds appropriated in titles III through 
VI of this Act may be obligated for salaries of personnel of 
the Palestinian Authority located in Gaza or may be obligated 
or expended for assistance to Hamas or any entity effectively 
controlled by Hamas, any power-sharing government of which 
Hamas is a member, or that results from an agreement with 
Hamas and over which Hamas exercises undue influence. 
(2) Notwithstanding the limitation of paragraph (1), assist-
ance may be provided to a power-sharing government only 
if the President certifies and reports to the Committees on 
Appropriations that such government, including all of its min-
isters or such equivalent, has publicly accepted and is complying 
with the principles contained in section 620K(b)(1)(A) and (B) 
of the Foreign Assistance Act of 1961, as amended. 
(3) The President may exercise the authority in section 
620K(e) of the Foreign Assistance Act of 1961, as added by 
the Palestinian Anti-Terrorism Act of 2006 (Public Law 109– 
446) with respect to this subsection. 
(4) Whenever the certification pursuant to paragraph (2) 
is exercised, the Secretary of State shall submit a report to 
the Committees on Appropriations within 120 days of the cer-
tification and every quarter thereafter on whether such govern-
ment, including all of its ministers or such equivalent are 
continuing to comply with the principles contained in section 
620K(b)(1)(A) and (B) of the Foreign Assistance Act of 1961, 
as amended: Provided, That the report shall also detail the 
amount, purposes and delivery mechanisms for any assistance 
provided pursuant to the abovementioned certification and a 
full accounting of any direct support of such government.
H. R. 7148—409 
(5) None of the funds appropriated under titles III through 
VI of this Act may be obligated for assistance for the Palestine 
Liberation Organization. 
MIDDLE EAST AND NORTH AFRICA 
SEC. 7041. (a) EGYPT.— 
(1) ASSISTANCE.—Of the funds appropriated by this Act, 
not less than $1,425,000,000 should be made available for 
assistance for Egypt, of which— 
(A) not less than $125,000,000 shall be made available 
from funds under the heading ‘‘National Security Invest-
ment Programs’’, of which not less than $40,000,000 should 
be made available for higher education programs, including 
not less than $15,000,000 for scholarships for Egyptian 
students with high financial need to attend not-for-profit 
institutions of higher education in Egypt that are currently 
accredited by a regional accrediting agency recognized by 
the United States Department of Education, or meets 
standards equivalent to those required for United States 
institutional accreditation by a regional accrediting agency 
recognized by such Department: Provided, That such funds 
shall be made available for democracy programs, and for 
development programs in the Sinai; and 
(B) not less than $1,300,000,000 shall be made avail-
able from funds under the heading ‘‘Foreign Military 
Financing Program’’, to remain available until September 
30, 2027, subject to the requirements of paragraphs (3) 
and (4): Provided, That such funds may be transferred 
to an interest bearing account in the Federal Reserve Bank 
of New York, following consultation with the Committees 
on Appropriations and the uses of any interest earned 
on such funds shall be subject to the regular notification 
procedures of the Committees on Appropriations. 
(2) ADDITIONAL
SECURITY
ASSISTANCE.—In addition to 
amounts made available pursuant to paragraph (1), not less 
than $75,000,000 of the funds appropriated under the heading 
‘‘Foreign Military Financing Program’’ shall be made available 
for assistance for Egypt. 
(3) CERTIFICATION AND REPORT.—Funds appropriated by 
this Act that are available for assistance for Egypt may be 
made available notwithstanding any other provision of law 
restricting assistance for Egypt, except for this subsection and 
section 620M of the Foreign Assistance Act of 1961, and may 
only be made available for assistance for the Government of 
Egypt if the Secretary of State certifies and reports to the 
Committees on Appropriations that such government is— 
(A) sustaining the strategic relationship with the 
United States; and 
(B) meeting its obligations under the 1979 Egypt-Israel 
Peace Treaty. 
(4) WITHHOLDING.—Of the funds made available pursuant 
to paragraph (1)(B), $320,000,000 shall be withheld from obliga-
tion until the Secretary certifies and reports to the Committees 
on Appropriations that the Government of Egypt is meeting 
the requirements under this section in the explanatory state-
ment described in section 4 (in the matter preceding division
H. R. 7148—410 
A of this consolidated Act): Provided, That the Secretary may 
waive such requirement if the Secretary determines and reports 
to the Committees on Appropriations that such funds are nec-
essary for counterterrorism, border security, or nonproliferation 
programs or that it is otherwise important to the national 
security interest of the United States to do so, including a 
detailed justification for the use of such waiver and the reasons 
why any of the requirements cannot be met: Provided further, 
That the report required by the previous proviso shall be sub-
mitted in unclassified form but may be accompanied by a classi-
fied annex. 
(b) IRAN.— 
(1) FUNDING.—Funds appropriated by this Act under the 
headings ‘‘Diplomatic Programs’’, ‘‘National Security Invest-
ment 
Programs’’, 
and 
‘‘Nonproliferation, 
Anti-terrorism, 
Demining and Related Programs’’ shall be made available— 
(A) to support the United States policy to prevent 
Iran from achieving the capability to produce or otherwise 
obtain a nuclear weapon; 
(B) to support an expeditious response to any violation 
of United Nations Security Council Resolutions or to efforts 
that advance Iran’s nuclear program; 
(C) to support the implementation and enforcement 
of sanctions against Iran for support of nuclear weapons 
development, terrorism, human rights abuses, and ballistic 
missile and weapons proliferation; and 
(D) for democracy programs in support of the aspira-
tions of the Iranian people. 
(2) REPORTS.— 
(A) SEMI-ANNUAL REPORT.—The Secretary of State shall 
submit to the Committees on Appropriations the semi- 
annual report required by section 135(d)(4) of the Atomic 
Energy Act of 1954 (42 U.S.C. 2160e(d)(4)), as added by 
section 2 of the Iran Nuclear Agreement Review Act of 
2015 (Public Law 114–17). 
(B) SANCTIONS REPORT.—Not later than 180 days after 
the date of enactment of this Act, the Secretary of State, 
in consultation with the Secretary of the Treasury, shall 
submit to the appropriate congressional committees a 
report on— 
(i) the status of United States bilateral sanctions 
on Iran; 
(ii) the reimposition and renewed enforcement of 
secondary sanctions; and 
(iii) the impact such sanctions have had on Iran’s 
destabilizing activities throughout the Middle East. 
(3) LIMITATIONS.—None of the funds appropriated by this 
Act may be— 
(A) used to implement an agreement with the Govern-
ment of Iran relating to the nuclear program of Iran, or 
a renewal of the Joint Comprehensive Plan of Action 
adopted on October 18, 2015, in contravention of the Iran 
Nuclear Agreement Review Act of 2015 (42 U.S.C. 2160e); 
(B) made available to any foreign entity or person 
that is subject to United Nations or United States bilateral 
sanctions with respect to the Government of Iran; or