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(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 re-
gard 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—
(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 privi-
leges and immunities applicable to United States for-
eign assistance for such country generally, or an indi-
vidual 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.
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HR 4818 EAS
PROHIBITION AGAINST DIRECT FUNDING FOR CERTAIN
COUNTRIES
SEC. 5007. None of the funds appropriated or other-
wise made available pursuant to this Act shall be obligated
or expended to finance directly any assistance or repara-
tions to Cuba, Libya, North Korea, Iran, or Syria: Pro-
vided, That for purposes of this section, the prohibition on
obligations or expenditures shall include direct loans, cred-
its, insurance and guarantees of the Export-Import Bank
or its agents.
MILITARY COUPS
SEC. 5008. None of the funds appropriated or other-
wise made available pursuant to this Act shall be obligated
or expended to finance directly any assistance to the govern-
ment of any country whose duly elected head of government
is deposed by decree or military coup: Provided, That as-
sistance may be resumed to such government if the Presi-
dent determines and certifies to the Committees on Appro-
priations that subsequent to the termination of assistance
a democratically elected government has taken office: Pro-
vided further, That the provisions of this section shall not
apply to assistance to promote democratic elections or pub-
lic participation in democratic processes: Provided further,
That funds made available pursuant to the previous pro-
visos shall be subject to the regular notification procedures
of the Committees on Appropriations.
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TRANSFERS
SEC. 5009. (a)(1) LIMITATION ON TRANSFERS BE-
TWEEN AGENCIES.—None of the funds made available by
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 pro-
vided in, this Act or any other appropriation Act.
(2) Notwithstanding paragraph (1), in addition to
transfers made by, or authorized elsewhere in, this Act,
funds appropriated by this Act to carry out the purposes
of the Foreign Assistance Act of 1961 may be allocated or
transferred to agencies of the United States Government
pursuant to the provisions of sections 109, 610, and 632
of the Foreign Assistance Act of 1961.
(b) TRANSFERS BETWEEN ACCOUNTS.—None of the
funds made available by this Act may be obligated under
an appropriation account to which they were not appro-
priated, except for transfers specifically provided for in this
Act, unless the President, not less than five days prior to
the exercise of any authority contained in the Foreign As-
sistance Act of 1961 to transfer funds, consults with and
provides a written policy justification to the Committees
on Appropriations of the House of Representatives and the
Senate.