H. J. Res. 31—287 
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 October 31, 2019, 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 Assistance Act of 
1961 with funds provided in the Department of State, Foreign 
Operations, and Related Programs Appropriations Act, 2018 (divi-
sion K of Public Law 115–141): 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. 
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 
websites: 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 following 
activities: criminal investigations, prosecutions, and adjudications; 
administrative discipline; and the monitoring of such websites 
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
H. J. Res. 31—288 
pursuant to the previous 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 Operations, 
and Related Programs Appropriations Act, 2017 (division J of Public 
Law 115–31) and the Department of State, Foreign Operations, 
and Related Programs Appropriations 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 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 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 
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 2019 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 2020 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, 2020,
H. J. Res. 31—289 
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 
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 House Report 115–829. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appropriated under 
titles III through VI of this Act which are specifically designated
H. J. Res. 31—290 
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 
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 2019, 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