H. R. 1105—341 
determines, following consultations with the Committees on Appro-
priations, that assistance to 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 
2009 on funds appropriated by this Act by a foreign government 
or entity against commodities financed under United States assist-
ance 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 2010 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 Appropriations 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 to countries which do not assess 
taxes on United States assistance or which have an effective 
arrangement that is providing substantial reimbursement of such 
taxes. 
(e) DETERMINATIONS.— 
(1) The provisions of this section shall not apply to any 
country or entity the Secretary of State determines— 
(A) does not assess taxes on United States assistance 
or which 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 terms ‘‘taxes’’ and ‘‘taxation’’ refer to value added 
taxes and customs duties imposed on commodities financed 
with United States assistance for programs for which funds 
are appropriated by this Act; and
H. R. 1105—342 
(2) 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. 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) Funds appropriated under titles II 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 Appropriations: Pro-
vided further, That assistance that is reprogrammed pursuant to 
this subsection shall be made available under the same terms 
and conditions as originally provided. 
(b) In addition to the authority contained in subsection (a), 
the original period of availability of funds appropriated by this 
Act and administered by the United States Agency for International 
Development that are specifically designated for particular pro-
grams or activities by this or any other Act shall be extended 
for an additional fiscal year if the Administrator of such agency 
determines and reports promptly to the Committees on Appropria-
tions 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) Ceilings and specifically designated funding levels contained 
in this Act shall not be applicable to funds or authorities appro-
priated or otherwise made available by any subsequent Act unless 
such Act specifically so directs: Provided, That specifically des-
ignated funding levels or minimum funding requirements contained 
in any other Act shall not be applicable to funds appropriated 
by this Act. 
REPROGRAMMING NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) None of the funds made available in title I 
of this Act, or in prior appropriations Acts to the agencies and 
departments funded by this Act that remain available for obligation 
or expenditure in fiscal year 2009, 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 or expenditure through 
a reprogramming of funds that: (1) creates new programs; (2) elimi-
nates a program, project, or activity; (3) increases funds or personnel 
by any means for any project or activity for which funds have 
been denied or restricted; (4) relocates an office or employees; (5) 
closes or opens a mission or post; (6) reorganizes or renames offices;
H. R. 1105—343 
(7) reorganizes programs or activities; or (8) contracts out or 
privatizes any functions or activities presently performed by Federal 
employees; unless the Committees on Appropriations are notified 
15 days in advance of such reprogramming of funds. 
(b) For the purposes of providing the executive branch with 
the necessary administrative flexibility, none of the funds provided 
under title I of this Act, or provided under previous appropriations 
Acts to the agency or department funded under title I of this 
Act that remain available for obligation or expenditure in fiscal 
year 2009, 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 by 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 $750,000 or 10 
percent, whichever is less, that: (1) augments existing programs, 
projects, or activities; (2) reduces by 10 percent funding for any 
existing program, project, or activity, or numbers of personnel by 
10 percent as approved by Congress; or (3) 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) For the purposes of providing the executive branch with 
the necessary administrative flexibility, none of the funds made 
available under titles II through V in this Act under the headings 
‘‘Global Health and Child Survival’’, ‘‘Development Assistance’’, 
‘‘International Organizations and Programs’’, ‘‘Trade and Develop-
ment Agency’’, ‘‘International Narcotics Control and Law Enforce-
ment’’, ‘‘Andean Counterdrug Programs’’, ‘‘Assistance for Europe, 
Eurasia and Central Asia’’, ‘‘Economic Support Fund’’, ‘‘Democracy 
Fund’’, ‘‘Peacekeeping Operations’’, ‘‘Capital Investment Fund’’, 
‘‘Operating Expenses’’, ‘‘Office of Inspector General’’, ‘‘Nonprolifera-
tion, Anti-terrorism, Demining and Related Programs’’, ‘‘Millennium 
Challenge Corporation’’, ‘‘Foreign Military Financing Program’’, 
‘‘International Military Education and Training’’, ‘‘Peace Corps’’, 
and ‘‘Migration and Refugee Assistance’’, shall be available for 
obligation for activities, programs, projects, type of materiel assist-
ance, countries, or other operations not justified or in excess of 
the amount justified to the Committees on Appropriations for obliga-
tion under any of these specific headings unless the Committees 
on Appropriations are previously notified 15 days in advance: Pro-
vided, 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 pre-
viously 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 this subsection shall not apply to any reprogramming for 
an activity, program, or project for which funds are appropriated 
under titles II through IV of this Act of less than 10 percent 
of the amount previously justified to the Congress for obligation 
for such activity, program, or project for the current fiscal year. 
(d) Notwithstanding any other provision of law, funds trans-
ferred by the Department of Defense to the Department of State 
and the United States Agency for International Development, and