H. R. 1625—517 
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 Secretary of State certifies 
and reports to the appropriate congressional committees that subse-
quent 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 pro-
visos shall be subject to the regular notification procedures of the 
Committees on Appropriations. 
TRANSFER OF FUNDS AUTHORITY 
SEC. 7009. (a) DEPARTMENT
OF STATE
AND BROADCASTING 
BOARD OF GOVERNORS.— 
(1) DEPARTMENT OF STATE.—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 appropriation, except as otherwise specifically pro-
vided, shall be increased by more than 10 percent by any 
such transfers, and no such transfer may be made to increase 
the 
appropriation 
under 
the 
heading 
‘‘Representation 
Expenses’’. 
(2) BROADCASTING BOARD OF GOVERNORS.—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 other-
wise specifically provided, shall be increased by more than 
10 percent by any such transfers. 
(3) TREATMENT AS REPROGRAMMING.—Any transfer pursu-
ant to this subsection shall be treated as a reprogramming 
of funds under section 7015 of this Act and shall not be avail-
able for obligation or expenditure except in compliance with 
the procedures set forth in that section. 
(b) TITLE VI AGENCIES.—Not to exceed 5 percent of any appro-
priation, other than for administrative expenses made available 
for fiscal year 2018, 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, That the exercise of 
such authority shall be subject to the regular notification procedures 
of the Committees on Appropriations. 
(c) LIMITATION ON TRANSFERS OF FUNDS BETWEEN AGENCIES.— 
(1) IN GENERAL.—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) ALLOCATION AND TRANSFERS.—Notwithstanding para-
graph (1), in addition to transfers made by, or authorized 
elsewhere in, this Act, funds appropriated by this Act to carry
H. R. 1625—518 
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. 
(3) NOTIFICATION.—Any agreement entered into by the 
United States Agency for International Development or the 
Department 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 or prior Acts making appropriations for the Department 
of State, foreign operations, and related programs under the 
headings ‘‘Global Health Programs’’, ‘‘Development Assistance’’, 
‘‘Economic Support Fund’’, and ‘‘Assistance for Europe, Eurasia 
and Central Asia’’ shall be subject to the regular notification 
procedures of the Committees on Appropriations: Provided, 
That the requirement in the previous sentence shall not apply 
to agreements entered into between USAID and the Depart-
ment of State. 
(d) TRANSFER OF FUNDS BETWEEN ACCOUNTS.—None of the 
funds made available under titles II through V of this Act may 
be obligated under an appropriations 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 justification to the Committees on Appropriations. 
(e) AUDIT OF INTER-AGENCY TRANSFERS OF FUNDS.—Any agree-
ment for the transfer or allocation of funds appropriated by this 
Act or prior Acts making appropriations for the Department of 
State, foreign operations and related programs, 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 and report to the Depart-
ment of State or USAID, as appropriate, upon completion of such 
audits: Provided, That such audits shall be transmitted to the 
Committees on Appropriations by the Department of State or 
USAID, as appropriate: Provided further, That funds transferred 
under such authority may be made available for the cost of such 
audits. 
(f) REPORT.—Not later than 90 days after enactment of this 
Act, the Secretary of State and the USAID Administrator shall 
each submit a report to the Committees on Appropriations detailing 
all transfers to another agency of the United States Government 
made pursuant to sections 632(a) and 632(b) of the Foreign Assist-
ance Act of 1961 with funds provided in the Department of State, 
Foreign Operations, and Related Programs Appropriations Act, 2017 
(division J of Public Law 115–31) as of the date of enactment 
of this Act: Provided, That such reports shall include a list of 
each transfer made pursuant to such sections with the respective 
funding level, appropriation account, and the receiving agency.
H. R. 1625—519 
PROHIBITION ON CERTAIN OPERATIONAL EXPENSES 
SEC. 7010. (a) FIRST-CLASS TRAVEL.—None of the funds made 
available by this Act may be used for first-class travel by employees 
of United States Government departments and agencies funded 
by this Act in contravention 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 Govern-
ment 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 
Web sites: 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 entity carrying out the fol-
lowing activities: criminal investigations, prosecutions, and adju-
dications; administrative discipline; and the monitoring of such 
Web sites undertaken as part of official business. 
(c) PROHIBITION
ON PROMOTION
OF TOBACCO.—None of the 
funds made available by this Act should be available to promote 
the sale or export of tobacco or tobacco products, or to seek the 
reduction or removal by any foreign country of restrictions on 
the marketing of tobacco or tobacco products, except for restrictions 
which are not applied equally to all tobacco or tobacco products 
of the same type. 
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 by 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 headings 
‘‘Development Credit Authority’’ and ‘‘Assistance for Europe, Eur-
asia and Central Asia’’ 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 respective periods of availability con-
tained in this Act: Provided further, That the availability of funds 
pursuant to the previous proviso shall not be applicable to such 
funds until the Secretary of State submits the report required 
under section 7011 of the Department of State, Foreign Operations, 
and Related Programs Appropriations Act, 2016 (division K of Public 
Law 114–113): 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 respective periods of 
availability contained in this Act: Provided further, That the Sec-
retary of State shall provide a report to the Committees on Appro-
priations not later than October 30, 2018, detailing by account
H. R. 1625—520 
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 consultation 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 
shall be exempt from taxation, or reimbursed, by the foreign govern-
ment, and the Secretary of State and the Administrator of the 
United States Agency for International Development shall expedi-
tiously seek to negotiate amendments to existing bilateral agree-
ments, as necessary, to conform with this requirement. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOREIGN TAXES.— 
An amount equivalent to 200 percent of the total taxes assessed 
during fiscal year 2018 on funds appropriated by this Act and 
prior Acts making appropriations 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 with-
held from obligation from funds appropriated for assistance for 
fiscal year 2019 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, 2019, 
such taxes have not been reimbursed: Provided, That the Secretary 
of State shall report to the Committees on Appropriations by such 
date on the foreign governments and entities that have not 
reimbursed such taxes, including any amount of funds withheld 
pursuant to this subsection. 
(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 foreign government 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) IN GENERAL.—The provisions of this section shall not 
apply to any foreign government or entity that assesses such