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 enti-
ty 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. 
(c) EMAIL SERVERS OUTSIDE THE .GOV DOMAIN.— 
None of the funds appropriated by this Act under the 
headings ‘‘Diplomatic Programs’’ and ‘‘Capital Invest-
ment Fund’’ that are made available to the Department 
of State may be made available to support the use or es-
tablishment of email accounts or email servers created 
outside the .gov domain or not fitted for automated 
records management as part of a Federal government 
records management program in contravention of the 
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Presidential and Federal Records Act Amendments of 
2014 (Public Law 113–187). 
(d) REPRESENTATION
AND ENTERTAINMENT EX-
PENSES.—Each Federal department, agency, or entity 
funded in title I of this Act and the Department of the 
Treasury and independent agencies funded in titles III or 
VI of this Act, shall take steps to ensure that domestic 
and overseas representation and entertainment expenses 
further official agency business and United States foreign 
policy interests, and— 
(1) are primarily for fostering relations outside 
of the Executive Branch; 
(2) are principally for meals and events of a 
protocol nature; 
(3) are not for employee-only events; and 
(4) do not include activities that are substan-
tially of a recreational character. 
(e) LIMITATIONS ON ENTERTAINMENT EXPENSES.— 
None of the funds appropriated or otherwise made avail-
able by this Act under the headings ‘‘International Mili-
tary Education and Training’’ or ‘‘Foreign Military Fi-
nancing Program’’ for Informational Program activities or 
under the headings ‘‘Global Health Programs’’ and ‘‘Na-
tional Security Investment Programs’’ may be obligated 
or expended to pay for— 
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(1) alcoholic beverages; or 
(2) entertainment expenses for activities that 
are substantially of a recreational character, includ-
ing entrance fees at sporting events, theatrical and 
musical productions, and amusement parks. 
ASSISTANCE EFFECTIVENESS AND TRANSPARENCY 
SEC. 7011. (a) STRATEGY.— 
(1) IN
GENERAL.—Not later than 180 days 
after the date of enactment of this Act, the Sec-
retary of State shall develop and submit to the ap-
propriate congressional committees a multi-year 
strategy to improve the effectiveness of United 
States Government foreign assistance. 
(2) ELEMENTS.—The strategy required by this 
subsection shall include— 
(A) methods used to determine the effec-
tiveness of United States Government foreign 
assistance; 
(B) analysis on using outcomes to inform 
the allocation of such assistance; 
(C) results of impact evaluations carried 
out within the prior 12 months and a plan for 
incorporating the results of such evaluations 
into the design of future programs funded by 
such assistance; 
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(D) analysis of opportunities to enhance 
the effectiveness of United States assistance by 
increasing partnerships with local organizations, 
including faith-based organizations, as appro-
priate; and 
(E) estimated costs associated with imple-
mentation of the strategy. 
(3) CONCURRENT
RECOMMENDATIONS.—The 
Secretary shall— 
(A) convene a panel of experts and practi-
tioners to make recommendations for the strat-
egy required by this subsection; and 
(B) include all such recommendations in 
an appendix to the strategy whether or not they 
were incorporated into the strategy. 
(4) CONSULTATION.—Not later than 45 days 
after the date of enactment of this Act, the Sec-
retary shall consult with the Committees on Appro-
priations on the requirements of this subsection. 
(b) BENEFICIARY FEEDBACK.—Funds appropriated 
by this Act that are made available for monitoring and 
evaluation of assistance under the headings ‘‘National Se-
curity Investment Programs’’ and ‘‘International Humani-
tarian Assistance’’ shall be made available for the regular 
and systematic collection of feedback obtained directly 
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from beneficiaries to enhance the quality and relevance of 
such assistance: Provided, That the Secretary of State 
shall regularly conduct oversight to ensure that such feed-
back is collected and used by implementing partners to 
maximize the cost-effectiveness and utility of such assist-
ance. 
(c) EVALUATIONS.—Of the funds appropriated by 
this Act under titles III and IV, not less than 
$25,000,000, to remain available until expended, shall be 
made available for impact evaluations, including ex-post 
evaluations, of the effectiveness and sustainability of 
United States Government foreign assistance programs: 
Provided, That funds made available pursuant to this sub-
section are in addition to funds otherwise made available 
for such purposes. 
(d) NOTIFICATION REQUIREMENT.—An obligation in 
excess of $2,000,000 from deobligated balances of funds 
appropriated by prior Acts making appropriations for the 
Department of State, foreign operations, and related pro-
grams that remain available due to the exercise of the au-
thority in section 7011 of such Acts shall be subject to 
the regular notification procedures of the Committees on 
Appropriations. 
(e) FOREIGN ASSISTANCE WEBSITE.—Funds appro-
priated by this Act under title I and funds made available 
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for any independent agency in title III, as appropriate, 
shall be made available to support the provision of addi-
tional information on United States Government foreign 
assistance on the ‘‘ForeignAssistance.gov’’ website: Pro-
vided, That all Federal agencies funded under this Act 
shall provide such information on foreign assistance, upon 
request and in a timely manner, to the Department of 
State. 
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 
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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 
the foreign government. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOR-
EIGN TAXES.—An amount equivalent to 200 percent of 
the total taxes assessed during fiscal year 2026 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 2027 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, 2027, 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 obligation for each foreign government or entity pur-
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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. 
(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 govern-
ment or entity. 
(f) DEFINITIONS.—As used in this section: 
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(1) BILATERAL AGREEMENT.—The term ‘‘bilat-
eral 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 immuni-
ties applicable to United States foreign assistance 
for such country generally, or an individual agree-
ment 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) TAXES AND TAXATION.—The term ‘‘taxes 
and taxation’’ shall include value added taxes and 
customs duties but shall not include individual in-
come taxes assessed to local staff. 
DESIGNATED FUNDING LEVELS 
SEC. 7014. Ceilings and specifically designated fund-
ing levels contained in this Act shall not be applicable to 
funds appropriated or otherwise made available by any 
subsequent Act unless such Act specifically so directs: Pro-
vided, That specifically designated funding levels or min-
imum funding requirements contained in any other Act 
shall not be applicable to funds appropriated by this Act. 
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NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION OF CHANGES IN PRO-
GRAMS, PROJECTS, AND ACTIVITIES.—None of the funds 
made available in titles I, II, and VI, and under the head-
ings ‘‘Peace Corps’’ and ‘‘Millennium Challenge Corpora-
tion’’, of this Act or prior Acts making appropriations for 
the Department of State, foreign operations, and related 
programs to the departments and agencies funded by this 
Act that remain available for obligation in fiscal year 
2026, 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 re-
name bureaus, centers, or offices; or 
(5) contract out or privatize any functions or 
activities presently performed by Federal employees; 
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unless previously justified to the Committees on Appro-
priations or such Committees are notified 15 days in ad-
vance of such obligation. 
(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 operations, and re-
lated programs, to the departments and agencies funded 
under such titles that remain available for obligation in 
fiscal year 2026, 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 exist-
ing program, project, or activity, or numbers of per-
sonnel by 10 percent as approved by Congress; or 
(4) results from any general savings, including 
savings from a reduction in personnel, which would 
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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’’, ‘‘National Security Invest-
ment Programs’’, ‘‘Democracy Fund’’, ‘‘Peace Corps’’, 
‘‘Millennium Challenge Corporation’’, ‘‘International Nar-
cotics Control and Law Enforcement’’, ‘‘Nonproliferation, 
Anti-terrorism, 
Demining 
and 
Related 
Programs’’, 
‘‘Peacekeeping Operations’’, ‘‘International Military Edu-
cation and Training’’, ‘‘Foreign Military Financing Pro-
gram’’, ‘‘United States International Development Fi-
nance Corporation’’, and ‘‘Trade and Development Agen-
cy’’ 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 justi-
fied 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 equipment, other than 
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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 Commit-
tees 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 pro-
gram, 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 pursuant to subsection (f) of this section shall 
include information (if known on the date of transmittal 
of such notification) on the use of notwithstanding author-
ity. 
(d) DEPARTMENT
OF DEFENSE PROGRAMS
AND 
FUNDING NOTIFICATIONS.— 
(1) PROGRAMS.—None of the funds appro-
priated by this Act or prior Acts making appropria-
tions for the Department of State, foreign oper-
ations, and related programs may be made available 
to support or continue any program initially funded 
under any authority of title 10, United States Code, 
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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 pro-
cedures of the Committees on Appropriations, sub-
mits a justification to such Committees that includes 
a description of, and the annual estimated costs as-
sociated with, the support or continuation of such 
program. 
(2) FUNDING.—Funds transferred by the De-
partment of Defense to the Department of State for 
assistance for foreign countries and international or-
ganizations shall be subject to the regular notifica-
tion procedures of the Committees on Appropria-
tions. 
(3) NOTIFICATION ON EXCESS DEFENSE ARTI-
CLES.—Prior to providing excess Department of De-
fense articles in accordance with section 516(a) of 
the Foreign Assistance Act of 1961, the Department 
of Defense shall notify the Committees on Appro-
priations to the same extent and under the same 
conditions as other committees pursuant to sub-
section (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 
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of Defense shall notify the Committees on Appro-
priations in accordance with the regular notification 
procedures of such Committees if such defense arti-
cles 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 ac-
quisition cost of such defense articles. 
(e) WAIVER.—Notwithstanding any other provision 
of law, the requirements of this section or any similar pro-
vision of this Act or any other Act, including any prior 
Act requiring notification in accordance with the regular 
notification procedures of the Committees on Appropria-
tions, may only be waived if failure to do so would pose 
a substantial risk to human health or welfare: Provided, 
That in case of any such waiver, notification to the Com-
mittees on Appropriations shall be provided as early as 
practicable, but in no event later than 3 days after taking 
the action to which such notification requirement was ap-
plicable, in the context of the circumstances necessitating 
such waiver: Provided further, That any notification pro-
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vided pursuant to such a waiver shall contain an expla-
nation of the emergency circumstances: Provided further, 
That no other provision of law relating to such assistance 
may be construed to authorize a waiver or alteration of 
the notification requirements of this section, or any similar 
notification provision of this Act, unless such provision ex-
plicitly cites to and supersedes this proviso. 
(f) COUNTRY NOTIFICATION REQUIREMENTS.—None 
of the funds appropriated under titles III through VI of 
this Act may be obligated or expended for assistance for 
Afghanistan, Burma, Colombia, Cuba, Ethiopia, Haiti, 
Iran, Iraq, Lebanon, Libya, Mexico, Nicaragua, Pakistan, 
the Russian Federation, Somalia, South Africa, South 
Sudan, Sudan, Syria, Tunisia, Ukraine, Venezuela, 
Yemen, and Zimbabwe except as provided through the reg-
ular notification procedures of the Committees on Appro-
priations. 
(g) TRUST FUNDS.—Funds appropriated or other-
wise made available in title III of this Act and prior Acts 
making funds available for the Department of State, for-
eign operations, and related programs that are made avail-
able for a trust fund held by an international financial 
institution shall be subject to the regular notification pro-
cedures of the Committees on Appropriations, and such 
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