H. R. 1625—521 
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 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) 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 government or entity. 
(f) IMPLEMENTATION.—The Secretary of State shall issue and 
update rules, regulations, or policy guidance, as appropriate, to 
implement the prohibition against the taxation of assistance con-
tained in this section. 
(g) DEFINITIONS.—As used in this section: 
(1) BILATERAL
AGREEMENT.—The term ‘‘bilateral agree-
ment’’ 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 pur-
poses that will be accorded the United States assistance pro-
vided 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 income taxes assessed to local staff. 
(h) REPORT.—Not later than 90 days after enactment of this 
Act, the Secretary of State, in consultation with the heads of other 
relevant agencies of the United States Government, shall submit 
a report to the Committees on Appropriations on the requirements 
contained under this section in the explanatory statement described 
in section 4 (in the matter preceding division A of this consolidated 
Act). 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appropriated under 
titles III through VI of this Act which are specifically designated 
may be reprogrammed for other programs within the same 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 notification procedures of the Committees on Appro-
priations: 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) EXTENSION OF AVAILABILITY.—In addition to the authority 
contained in subsection (a), the original period of availability of 
funds appropriated by this Act and administered by the Department 
of State or the United States Agency for International Development 
that are specifically designated for particular programs or activities 
by this or any other Act may be extended for an additional fiscal 
year if the Secretary of State or the USAID Administrator, as
H. R. 1625—522 
appropriate, determines and reports promptly to the Committees 
on Appropriations that the termination of assistance to a country 
or a significant change in circumstances makes it unlikely that 
such designated funds can be obligated during the original period 
of availability: Provided, That such designated funds that continue 
to be available for an additional fiscal year shall be obligated 
only for the purpose of such designation. 
(c) OTHER ACTS.—Ceilings and specifically designated funding 
levels contained in this Act shall not be applicable to funds or 
authorities appropriated or otherwise made available by any subse-
quent Act unless such Act specifically so directs: Provided, That 
specifically designated funding levels or minimum funding require-
ments contained in any other Act shall not be applicable to funds 
appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION
OF
CHANGES
IN
PROGRAMS, 
PROJECTS, AND ACTIVITIES.—None of the funds made available in 
titles I and II of this Act or prior Acts making appropriations 
for the Department of State, foreign operations, and related pro-
grams to the departments and agencies funded by this Act that 
remain available for obligation in fiscal year 2018, 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 rename bureaus, 
centers, or offices; or 
(5) contract out or privatize any functions or activities 
presently performed by Federal employees; 
unless previously justified to the Committees on Appropriations 
or such Committees are notified 15 days in advance of such obliga-
tion. 
(b) NOTIFICATION OF REPROGRAMMING OF FUNDS.—None of the 
funds provided under titles I and II of this Act or prior Acts 
making appropriations for the Department of State, foreign oper-
ations, and related programs, to the departments and agencies 
funded under titles I and II of this Act that remain available 
for obligation in fiscal year 2018, 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 
activities, programs, or projects 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 existing program, 
project, or activity, or numbers of personnel by 10 percent 
as approved by Congress; or 
(4) results from any general savings, including savings 
from a reduction in personnel, which would result in a change
H. R. 1625—523 
in existing programs, activities, or projects 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’’, 
‘‘Development Assistance’’, ‘‘International Organizations and Pro-
grams’’, ‘‘Trade and Development Agency’’, ‘‘International Narcotics 
Control and Law Enforcement’’, ‘‘Economic Support Fund’’, ‘‘Democ-
racy Fund’’, ‘‘Assistance for Europe, Eurasia and Central Asia’’, 
‘‘Peacekeeping 
Operations’’, 
‘‘Nonproliferation, 
Anti-terrorism, 
Demining and Related Programs’’, ‘‘Millennium Challenge Corpora-
tion’’, ‘‘Foreign Military Financing Program’’, ‘‘International Military 
Education and Training’’, and ‘‘Peace Corps’’, shall be available 
for obligation for activities, programs, projects, type of materiel 
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 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 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 
similar 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 previously justified to Congress 
for obligation for such activity, program, or project for the current 
fiscal year: Provided further, That any notification submitted pursu-
ant to subsection (f) of this section shall include information (if 
known on the date of transmittal of such notification) on the use 
of notwithstanding authority: Provided further, That if subsequent 
to the notification of assistance it becomes necessary to rely on 
notwithstanding authority, the Committees on Appropriations 
should be informed at the earliest opportunity and to the extent 
practicable. 
(d) DEPARTMENT
OF
DEFENSE
PROGRAMS
AND
FUNDING 
NOTIFICATIONS.— 
(1) PROGRAMS.—None of the funds appropriated by this 
Act or prior Acts making appropriations for the Department 
of State, foreign operations, and related programs may be made 
available to support or continue any program initially funded 
under any authority of title 10, United States Code, 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 procedures of the Committees on Appropriations, 
submits a justification to such Committees that includes a 
description of, and the estimated costs associated with, the 
support or continuation of such program. 
(2) FUNDING.—Notwithstanding any other provision of law, 
with the exception of funds transferred to, and merged with,
H. R. 1625—524 
funds appropriated under title I of this Act, funds transferred 
by the Department of Defense to the Department of State 
and the United States Agency for International Development 
for assistance for foreign countries and international organiza-
tions shall be subject to the regular notification procedures 
of the Committees on Appropriations. 
(e) WAIVER.—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 Appropriations, may 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 Committees 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 applicable, 
in the context of the circumstances necessitating such waiver: Pro-
vided further, That any notification provided pursuant to such 
a waiver shall contain an explanation of the emergency cir-
cumstances. 
(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, Bahrain, Bolivia, 
Burma, Cambodia, Colombia, Cuba, Ecuador, Egypt, El Salvador, 
Ethiopia, Guatemala, Haiti, Honduras, Iran, Iraq, Lebanon, Libya, 
Mexico, Pakistan, Philippines, the Russian Federation, Somalia, 
South Sudan, Sri Lanka, Sudan, Syria, Uzbekistan, Venezuela, 
Yemen, and Zimbabwe except as provided through the regular 
notification procedures of the Committees on Appropriations. 
(g) TRUST FUNDS.—Funds appropriated or otherwise made 
available in title III of this Act and prior Acts making funds 
available for the Department of State, foreign operations, and 
related programs that are made available for a trust fund held 
by an international financial institution as defined by section 
7034(r)(3) of this Act shall be subject to the regular notification 
procedures of the Committees on Appropriations: Provided, That 
such notification shall include the information specified under this 
section in the explanatory statement described in section 4 (in 
the matter preceding division A of this consolidated Act). 
(h) OTHER PROGRAM NOTIFICATION REQUIREMENT.— 
(1) DIPLOMATIC AND CONSULAR PROGRAMS.—Funds appro-
priated under title I of this Act under the heading ‘‘Diplomatic 
and Consular Programs’’ that are made available for a pilot 
program for lateral entry into the Foreign Service shall be 
subject to prior consultation with, and the regular notification 
procedures of, the Committees on Appropriations. 
(2) OTHER PROGRAMS.—Funds appropriated by this Act that 
are made available for the following programs and activities 
shall be subject to the regular notification procedures of the 
Committees on Appropriations— 
(A) The Global Engagement Center, except that the 
Secretary of State shall consult with the appropriate 
congressional committees prior to submitting such notifica-
tion; 
(B) The Power Africa initiative, or any successor pro-
gram; 
(C) Community-based police assistance conducted 
pursuant to the authority of section 7049 of this Act;