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 au-
dits shall be transmitted to the Committees on Appropria-
tions: Provided further, That funds transferred under such 
authority may be made available for the cost of such au-
dits. 
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 under the headings ‘‘For-
eign Military Financing Program’’, ‘‘International Mili-
tary 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 re-
lated programs: Provided, That such report shall include 
a description of the obligation and expenditure of funds, 
and the specific country in receipt of, and the use or pur-
pose of the assistance provided by such funds. 
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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 ‘‘De-
velopment 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 initially obligated before the expiration of their respec-
tive periods 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 Assist-
ance 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 avail-
ability of such funds would otherwise have expired, if such 
funds are initially allocated or obligated before the expira-
tion of their respective periods of availability contained in 
this Act: Provided further, That the Secretary of State 
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shall provide a report to the Committees on Appropria-
tions at the beginning of each fiscal year, detailing by ac-
count 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 one 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 consultations 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 
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 
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States shall be exempt from taxation, or reimbursed, by 
the foreign government, and the Secretary of State shall 
expeditiously seek to negotiate amendments to existing bi-
lateral agreements, as necessary, to conform with this re-
quirement. 
(b) REIMBURSEMENT
OF
FOREIGN
TAXES.—An 
amount equivalent to 200 percent of the total taxes as-
sessed during fiscal year 2014 on funds appropriated by 
this Act by a foreign government or entity against com-
modities financed under United States assistance pro-
grams for which funds are appropriated by this Act, either 
directly or through grantees, contractors, and subcontrac-
tors shall be withheld from obligation from funds appro-
priated 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 Sec-
retary of State certifies and reports in writing to the Com-
mittees on Appropriations 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 obligation for each country or entity pursuant to sub-
section (b) shall be reprogrammed for assistance to coun-
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tries which do not assess taxes on United States assistance 
or which have an effective arrangement that is providing 
substantial reimbursement of such taxes. 
(e) DETERMINATIONS.— 
(1) The provisions of this section shall not 
apply to any country or entity the Secretary of State 
determines— 
(A) does not assess taxes on United States 
assistance or which has an effective arrange-
ment that is providing substantial reimburse-
ment 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) 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 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— 
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(1) the terms ‘‘taxes’’ and ‘‘taxation’’ refer to 
value added taxes and customs duties imposed on 
commodities financed with United States assistance 
for programs for which funds are appropriated by 
this Act; and 
(2) 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 
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 de-
scribes, among other things, the treatment for tax 
purposes that will be accorded the United States as-
sistance provided under that agreement. 
(h) REPORT.—The Secretary of State shall submit a 
report to the Committees on Appropriations, not later 
than 90 days after the enactment of this Act, detailing 
steps taken by the Department of State to comply with 
the requirements provided in subsections (a) and (f). 
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 
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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 notifi-
cation 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. 
(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 
activities by this or any other Act shall be extended for 
an additional fiscal year if the USAID Administrator de-
termines and reports promptly to the Committees on Ap-
propriations that the termination of assistance to a coun-
try or a significant change in circumstances makes it un-
likely 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 
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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 
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 currency reflows or other offsetting collections, or made 
available by transfer, to the agencies and departments 
funded by this Act, shall be available for obligation or ex-
penditure 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; 
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(6) creates, reorganizes, or renames bureaus, 
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: Pro-
vided, That unless previously justified to the Committees 
on Appropriations, the requirements of this subsection 
shall apply to all obligations of funds appropriated under 
titles I and II of this Act for paragraphs (5) and (6) of 
this subsection. 
(b) None of the funds provided under titles I and II 
of this Act, or provided under previous appropriations 
Acts to the agency or department funded under titles I 
and II of this Act that remain available for obligation or 
expenditure in fiscal year 2014, or provided from any ac-
counts in the Treasury of the United States derived by 
the collection of fees available to the agency or department 
funded under title I of this Act, shall be available for obli-
gation or expenditure for activities, programs, or projects 
through a reprogramming of funds in excess of 
$1,000,000 or 10 percent, whichever is less, that— 
(1) augments existing programs, projects, or ac-
tivities; 
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(2) 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 
(3) results from any general savings, including 
savings from a reduction in personnel, which would 
result in a change in existing programs, activities, or 
projects as approved by Congress; unless the Com-
mittees on Appropriations are notified 15 days in 
advance of such reprogramming of funds. 
(c) None of the funds made available under titles III 
through VI in this Act under the headings ‘‘Global Health 
Programs’’, ‘‘Development Assistance’’, ‘‘Trade and De-
velopment Agency’’, ‘‘International Narcotics Control and 
Law Enforcement’’, ‘‘Economic Support Fund’’, ‘‘Democ-
racy Fund’’, ‘‘Peacekeeping Operations’’, ‘‘Nonprolifera-
tion, Anti-terrorism, Demining and Related Programs’’, 
‘‘Millennium Challenge Corporation’’, ‘‘Foreign Military 
Financing Program’’, ‘‘International Military Education 
and Training’’, and ‘‘Peace Corps’’, shall be available for 
obligation for activities, programs, projects, type of mate-
riel 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 no-
tified 15 days in advance of such obligation: Provided, 
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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 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 simi-
lar provision of this or any other Act shall not apply to 
any reprogramming for an activity, program, or project 
for which funds are appropriated under titles III through 
VI of this Act of less than 10 percent of the amount pre-
viously justified to the Congress for obligation for such 
activity, program, or project for the current fiscal year: 
Provided further, That any notification submitted pursu-
ant to this subsection shall identify when funds are being 
provided notwithstanding any other provision of law and 
include justification for the use of such notwithstanding. 
(d) Notwithstanding any other provision of law, with 
the exception of funds transferred to, and merged with, 
funds appropriated under title I of this Act, funds trans-
ferred by the Department of Defense to the Department 
of State and the United States Agency for International 
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Development for assistance for foreign countries and 
international organizations, and funds made available for 
programs authorized by section 1206 of the National De-
fense Authorization Act for Fiscal Year 2006 (Public Law 
109–163), shall be subject to the regular notification pro-
cedures of the Committees on Appropriations. 
(e) 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 procedures of the Committees on Appropria-
tions, may be waived if failure to do so would pose a sub-
stantial risk to human health or welfare: Provided, That 
in case of any such waiver, notification to the Committees 
on Appropriations shall be provided as early as prac-
ticable, but in no event later than 3 days after taking the 
action to which such notification requirement was applica-
ble, in the context of the circumstances necessitating such 
waiver: Provided further, That any notification provided 
pursuant to such a waiver shall contain an explanation 
of the emergency circumstances. 
(f) None of the funds appropriated under titles III 
through VI of this Act shall be obligated or expended for 
assistance for Afghanistan, Bolivia, Burma, Cambodia, 
Cuba, Ecuador, Egypt, Ethiopia, Haiti, Honduras, Iran, 
Iraq, Lebanon, Libya, Nicaragua, Pakistan, the Russian 
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Federation, Serbia, Somalia, South Sudan, Sri Lanka, 
Sudan, Tunisia, Uzbekistan, Venezuela, Yemen, and 
Zimbabwe except as provided through the regular notifica-
tion procedures of the Committees on Appropriations. 
NOTIFICATION ON EXCESS DEFENSE EQUIPMENT 
SEC. 7016. Prior to providing excess Department of 
Defense articles in accordance with section 516(a) of the 
Foreign Assistance Act of 1961, the Department of De-
fense shall notify the Committees on Appropriations to the 
same extent and under the same conditions as other com-
mittees pursuant to subsection (f) of that section: Pro-
vided, 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 re-
ceive such excess defense articles: Provided further, That 
such Committees shall also be informed of the original ac-
quisition cost of such defense articles. 
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LIMITATION ON AVAILABILITY OF FUNDS FOR 
INTERNATIONAL ORGANIZATIONS AND PROGRAMS 
SEC. 7017. Subject to the regular notification proce-
dures of the Committees on Appropriations, funds appro-
priated under titles III through VI of this Act, which are 
returned or not made available for organizations and pro-
grams because of the implementation of section 307(a) of 
the Foreign Assistance Act of 1961 or section 7049(a) of 
this Act, shall remain available for obligation until Sep-
tember 30, 2015. 
PROHIBITION ON FUNDING FOR ABORTIONS AND 
INVOLUNTARY STERILIZATION 
SEC. 7018. None of the funds made available to carry 
out part I of the Foreign Assistance Act of 1961, as 
amended, may be used to pay for the performance of abor-
tions as a method of family planning or to motivate or 
coerce any person to practice abortions. None of the funds 
made available to carry out part I of the Foreign Assist-
ance Act of 1961, as amended, may be used to pay for 
the performance of involuntary sterilization as a method 
of family planning or to coerce or provide any financial 
incentive to any person to undergo sterilizations. None of 
the funds made available to carry out part I of the Foreign 
Assistance Act of 1961, as amended, may be used to pay 
for any biomedical research which relates in whole or in 
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part, to methods of, or the performance of, abortions or 
involuntary sterilization as a means of family planning. 
None of the funds made available to carry out part I of 
the Foreign Assistance Act of 1961, as amended, may be 
obligated or expended for any country or organization if 
the President certifies that the use of these funds by any 
such country or organization would violate any of the 
above provisions related to abortions and involuntary steri-
lizations. 
ALLOCATIONS 
SEC. 7019. (a) Funds provided in this Act shall be 
made available for programs and countries in the amounts 
contained in the report accompanying this Act. 
(b) For the purposes of implementing this section and 
only with respect to the amounts included in the report 
accompanying this Act, the Secretary of State, the Admin-
istrator of the United States Agency for International De-
velopment, and the Broadcasting Board of Governors, as 
appropriate, may propose deviations to the amounts ref-
erenced in subsection (a), subject to the regular notifica-
tion procedures of the Committees on Appropriations. 
PROHIBITION OF PAYMENT OF CERTAIN EXPENSES 
SEC. 7020. (a) Each Federal department, agency, or 
entity funded in titles I or II of this Act, and the Depart-
ment of the Treasury and independent agencies funded in 
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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 are— 
(1) primarily for fostering relations outside of 
the Executive Branch; 
(2) principally for meals and events of a pro-
tocol nature; 
(3) not for employee-only events; and 
(4) do not include activities that are substan-
tially of a recreational character. 
(b) None of the funds appropriated or otherwise 
made available by this Act under the headings ‘‘Inter-
national Military Education and Training’’ or ‘‘Foreign 
Military Financing Program’’ for Informational Program 
activities or under the headings ‘‘Global Health Pro-
grams’’, ‘‘Development Assistance’’, and ‘‘Economic Sup-
port Fund’’ may be obligated or expended to pay for— 
(1) alcoholic beverages; or 
(2) entertainment expenses for activities that 
are substantially of a recreational character, includ-
ing but not limited to entrance fees at sporting 
events, theatrical and musical productions, and 
amusement parks. 
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PROHIBITION ON ASSISTANCE TO GOVERNMENTS 
SUPPORTING INTERNATIONAL TERRORISM 
SEC. 7021. (a) LETHAL MILITARY EQUIPMENT EX-
PORTS.— 
(1) None of the funds appropriated or otherwise 
made available by titles III through VI of this Act 
may be available to any foreign government which 
provides lethal military equipment to a country the 
government of which the Secretary of State has de-
termined supports international terrorism for pur-
poses of section 6(j) of the Export Administration 
Act of 1979 as continued in effect pursuant to the 
International Emergency Economic Powers Act: Pro-
vided, That the prohibition under this section with 
respect to a foreign government shall terminate 12 
months after that government ceases to provide such 
military equipment: Provided further, That this sec-
tion applies with respect to lethal military equipment 
provided under a contract entered into after October 
1, 1997. 
(2) Assistance restricted by paragraph (1) or 
any other similar provision of law, may be furnished 
if the President determines that to do so is impor-
tant to the national interests of the United States. 
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