632 
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 ‘‘De-
velopment Credit Authority’’ and ‘‘Assistance for Europe, 
Eurasia 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 respec-
tive periods of availability contained in this Act: Provided 
further, That the availability of funds pursuant to the pre-
vious proviso shall not be applicable to such funds until 
the Secretary of State submits the reports required under 
section 7011 of the Department of State, Foreign Oper-
ations, and Related Programs Appropriations Act, 2017 
(division J of Public Law 115–31) and the Department 
of State, Foreign Operations, and Related Programs Ap-
propriations Act, 2018 (division K of Public Law 115– 
141): Provided further, That notwithstanding any other 
provision of this Act, any funds made available for the 
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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 other-
wise 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 Secretary of State shall provide a report to the Com-
mittees on Appropriations not later than October 31, 
2019, detailing by account 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 de-
termines, following consultation with the Committees on 
Appropriations, that assistance for such country is in the 
national interest of the United States. 
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634 
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 
States shall be exempt from taxation, or reimbursed, by 
the foreign government, and the Secretary of State and 
the Administrator of the United States Agency for Inter-
national Development shall expeditiously seek to negotiate 
amendments to existing bilateral agreements, as nec-
essary, to conform with this requirement. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOR-
EIGN TAXES.—An amount equivalent to 200 percent of 
the total taxes assessed during fiscal year 2019 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 2020 and for prior fiscal years 
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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, 2020, 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 obligation for each foreign government or entity pur-
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— 
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(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) IMPLEMENTATION.—The Secretary of State shall 
issue and update rules, regulations, or policy guidance, as 
appropriate, to implement the prohibition against the tax-
ation of assistance contained in this section. 
(g) DEFINITIONS.—As used in this section: 
(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 
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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. 
(h) REPORT.—Not later than 90 days after enact-
ment 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 Commit-
tees on Appropriations on the requirements contained 
under this section in House Report 115–829. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appro-
priated 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 im-
possible by operation of any provision of this or any other 
Act: Provided, That any such reprogramming shall be sub-
ject to the regular notification procedures of the Commit-
tees on Appropriations: Provided further, That assistance 
that is reprogrammed pursuant to this subsection shall be 
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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 pe-
riod 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 spe-
cifically 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 Admin-
istrator, as appropriate, determines and reports promptly 
to the Committees on Appropriations that the termination 
of assistance to a country or a significant change in cir-
cumstances 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 des-
ignated funding levels contained in this Act shall not be 
applicable to funds or authorities appropriated or other-
wise made available by any subsequent Act unless such 
Act specifically so directs: Provided, That specifically des-
ignated funding levels or minimum funding requirements 
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639 
contained in any other Act shall not be applicable to funds 
appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION OF CHANGES IN PRO-
GRAMS, 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, for-
eign operations, and related programs to the departments 
and agencies funded by this Act that remain available for 
obligation in fiscal year 2019, or provided from any ac-
counts in the Treasury of the United States derived by 
the collection of fees or of currency reflows or other offset-
ting collections, or made available by transfer, to the de-
partments and agencies funded by this Act, shall be avail-
able 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 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 under ti-
tles I and II of this Act that remain available for obliga-
tion in fiscal year 2019, or provided from any accounts 
in the Treasury of the United States derived by the collec-
tion 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 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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641 
result in a change 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 Programs’’, ‘‘Trade and 
Development Agency’’, ‘‘International Narcotics Control 
and Law Enforcement’’, ‘‘Economic Support Fund’’, ‘‘De-
mocracy Fund’’, ‘‘Assistance for Europe, Eurasia and 
Central 
Asia’’, 
‘‘Peacekeeping 
Operations’’, 
‘‘Non-
proliferation, Anti-terrorism, Demining and Related Pro-
grams’’, ‘‘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 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 Committees on Appro-
priations are notified 15 days in advance of such obliga-
tion: Provided, That the President shall not enter into any 
commitment of funds appropriated for the purposes of sec-
tion 23 of the Arms Export Control Act for the provision 
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