H. R. 3547—490 
PROHIBITION AGAINST DIRECT FUNDING FOR CERTAIN COUNTRIES 
SEC. 7007. None of the funds appropriated or otherwise made 
available pursuant to titles III through VI of this Act shall be 
obligated or expended to finance directly any assistance or repara-
tions 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, insur-
ance and guarantees of the Export-Import Bank or its agents. 
COUPS D’E´ TAT 
SEC. 7008. None of the funds appropriated or otherwise made 
available pursuant to titles III through VI of 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 
resumed to such government if the President determines and cer-
tifies to the Committees on Appropriations that subsequent to the 
termination of assistance a democratically elected government has 
taken office: Provided further, That the provisions of this section 
shall not apply to assistance to promote democratic elections or 
public participation in democratic processes: Provided further, That 
funds made available pursuant to the previous provisos shall be 
subject to the regular notification procedures of the Committees 
on Appropriations. 
TRANSFER AUTHORITY 
SEC. 7009. (a) DEPARTMENT
OF STATE
AND BROADCASTING 
BOARD OF GOVERNORS.— 
(1) 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 appropria-
tion, except as otherwise specifically provided, shall be 
increased by more than 10 percent by any such transfers. 
(2) Not to exceed 5 percent of any appropriation made 
available for the current fiscal year for the Broadcasting 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) Any transfer pursuant to this section shall be treated 
as a reprogramming of funds under section 7015(a) and (b) 
of this Act and shall not be available for obligation or expendi-
ture except in compliance with the procedures set forth in 
that section. 
(b) EXPORT FINANCING TRANSFER AUTHORITIES.—Not to exceed 
5 percent of any appropriation other than for administrative 
expenses made available for fiscal year 2014, 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 account may be used, but no such 
appropriation, except as otherwise specifically provided, shall be 
increased by more than 25 percent by any such transfer: Provided,
H. R. 3547—491 
That the exercise of such authority shall be subject to the regular 
notification procedures of the Committees on Appropriations. 
(c) LIMITATION ON TRANSFERS BETWEEN AGENCIES.— 
(1) None of the funds made available under titles II through 
V of this Act may be transferred to any department, agency, 
or instrumentality of the United States Government, except 
pursuant to a transfer made by, or transfer authority provided 
in, this Act or any other appropriations Act. 
(2) Notwithstanding paragraph (1), in addition to transfers 
made by, or authorized elsewhere in, this Act, funds appro-
priated by this Act to carry out the purposes of the Foreign 
Assistance Act of 1961 may be allocated or transferred to agen-
cies of the United States Government pursuant to the provisions 
of sections 109, 610, and 632 of the Foreign Assistance Act 
of 1961. 
(3) Any agreement entered into by the United States 
Agency for International Development (USAID) or the Depart-
ment 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 and prior 
Acts making appropriations for the Department of State, foreign 
operations, and related programs under the headings ‘‘Global 
Health Programs’’, ‘‘Development Assistance’’, and ‘‘Economic 
Support Fund’’ shall be subject to the regular notification proce-
dures 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) TRANSFERS BETWEEN ACCOUNTS.—None of the funds made 
available under titles II through V of this Act may be obligated 
under an appropriation 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 written policy jus-
tification to the Committees on Appropriations. 
(e) AUDIT OF INTER-AGENCY TRANSFERS.—Any agreement for 
the transfer or allocation of funds appropriated by this Act, or 
prior Acts, entered into between the Department of State or USAID 
and another agency of the United States Government under the 
authority of section 632(a) of the Foreign Assistance Act of 1961 
or any comparable provision of law, shall expressly provide that 
the Inspector General (IG) for the agency receiving the transfer 
or allocation of such funds, or other entity with audit responsibility 
if the receiving agency does not have an IG, shall perform periodic 
program and financial audits of the use of such funds: Provided, 
That such audits shall be transmitted to the Committees on Appro-
priations: Provided further, That funds transferred under such 
authority may be made available for the cost of such audits. 
REPORTING REQUIREMENT 
SEC. 7010. The Secretary of State shall provide the Committees 
on Appropriations, not later than April 1, 2014, and for each fiscal 
quarter, a report in writing on the uses of funds made available
H. R. 3547—492 
under the headings ‘‘Foreign Military Financing Program’’, ‘‘Inter-
national Military Education and Training’’, ‘‘Peacekeeping Oper-
ations’’, and ‘‘Pakistan Counterinsurgency Capability Fund’’ in this 
Act, or prior Acts making appropriations for the Department of 
State, foreign operations, and related programs: Provided, That 
such report shall include a description of the obligation and expendi-
ture of funds, and the specific country in receipt of, and the use 
or purpose of, the assistance provided by such funds. 
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 in 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 Control Act, and funds provided under the heading 
‘‘Development Credit Authority’’ 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 
obligated before the expiration of their respective periods of avail-
ability 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 respec-
tive periods of availability contained in this Act: Provided further, 
That the Secretary of State shall provide a report to the Committees 
on Appropriations at the beginning 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 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 consultations 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
H. R. 3547—493 
shall be exempt from taxation, or reimbursed, by the foreign govern-
ment, and the Secretary of State shall expeditiously seek to nego-
tiate amendments to existing bilateral agreements, as necessary, 
to conform with this requirement. 
(b) REIMBURSEMENT OF FOREIGN TAXES.—An amount equiva-
lent 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 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 September 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 subsection (b). 
(d) REPROGRAMMING OF FUNDS.—Funds withheld from obliga-
tion for each country 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) The provisions of this section shall not apply to any 
country or entity the Secretary of State reports to the Commit-
tees on Appropriations— 
(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 ensure that United 
States assistance is not subject to taxation. 
(2) The Secretary of State shall consult with the Commit-
tees on Appropriations at least 15 days prior to exercising 
the authority of this subsection with regard 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 assistance contained in this 
section. 
(g) DEFINITIONS.—As used in this section— 
(1) the term ‘‘bilateral agreement’’ 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 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 contrac-
tors.