H. R. 2029—498 
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 notwithstanding any 
other provision of this Act, any funds made available for the pur-
poses 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, 2016, 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 consultations 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 shall expeditiously seek to nego-
tiate amendments to existing bilateral agreements, as necessary, 
to conform with this requirement. 
(b) REIMBURSEMENT OF FOREIGN TAXES.—An amount equiva-
lent to 200 percent of the total taxes assessed during fiscal year 
2016 on funds appropriated by this Act by a foreign government 
or entity against United States assistance programs for which funds 
are appropriated by this Act, either directly or through grantees, 
contractors, and subcontractors shall be withheld from obligation 
from funds appropriated for assistance for fiscal year 2017 and 
allocated for the central government of such country and for the 
West Bank and Gaza program to the extent that the Secretary 
of State certifies and reports in writing to the Committees on
H. R. 2029—499 
Appropriations, not later than September 30, 2017, that such taxes 
have not been reimbursed to the Government of the United States. 
(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 country 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) The provisions of this section shall not apply to any 
country or entity if the Secretary of State reports to the 
Committees on Appropriations that— 
(A) such country or entity does not assess taxes on 
United States assistance or 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) The Secretary of State shall consult with the Commit-
tees on Appropriations at least 15 days prior to exercising 
the authority of this subsection with regard 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 assistance contained in this 
section. 
(g) DEFINITIONS.—As used in this section— 
(1) the term ‘‘bilateral 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 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 purposes that will be accorded 
the United States assistance provided under that agreement; 
and 
(2) 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.—The Secretary of State, in consultation with the 
heads of other relevant departments or agencies, shall submit a 
report to the Committees on Appropriations, not later than 90 
days after the enactment of this Act, detailing steps taken by 
such departments or agencies to comply with the requirements 
of this section. 
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
H. R. 2029—500 
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 
(USAID) 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 assist-
ance 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 in prior appropriations Acts to the 
agencies and departments funded by this Act that remain available 
for obligation in fiscal year 2016, 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 agencies and departments funded 
by this Act, shall be available for obligation to— 
(1) create new programs; 
(2) eliminate a program, project, or activity; 
(3) close, suspend, open, or reopen a mission or post; 
(4) create, close, reorganize, 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 provided under 
previous appropriations Acts to the agency or department funded 
under titles I and II of this Act that remain available for obligation 
in fiscal year 2016, or provided from any accounts in the Treasury 
of the United States derived by the collection of fees available 
to the agency or department funded under title I of this Act,
H. R. 2029—501 
shall be available for obligation or expenditure for activities, pro-
grams, 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 
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: 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: Pro-
vided further, That any notification submitted pursuant to sub-
section (f) of this section shall include information (if known on 
the date of transmittal of such notification) on the use of notwith-
standing authority: Provided further, That if subsequent to the 
notification of assistance it becomes necessary to rely on notwith-
standing authority, the Committees on Appropriations should be 
informed at the earliest opportunity and to the extent practicable. 
(d) NOTIFICATION OF TRANSFER OF FUNDS.—Notwithstanding 
any other provision of law, with the exception of funds transferred 
to, and merged with, funds appropriated under title I of this Act, 
funds transferred by the Department of Defense to the Department