H. R. 7148—375 
(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. 
AVAILABILITY AND DESIGNATED FUNDING LEVELS 
SEC. 7014. (a) AVAILABILITY.—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. 
(b) 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 notwith-
standing 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 Appropria-
tions: Provided further, That assistance that is reprogrammed 
pursuant to this subsection shall be made available under the 
same terms and conditions as originally provided. 
(c) EXTENSION OF AVAILABILITY.—In addition to the authority 
contained in subsection (b), the original period of availability of 
funds appropriated by this Act and administered by the Department 
of State 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 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. 
(d) 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
H. R. 7148—376 
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, II, and VI, and under the headings ‘‘Peace Corps’’ and 
‘‘Millennium Challenge Corporation’’, 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 by this Act that remain available for obligation in fiscal 
year 2026, 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, II, and VI 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 such titles that remain available for obligation in 
fiscal year 2026, or provided from any accounts in the Treasury 
of the United States derived by the collection of fees available 
to the department and agency funded under title I of this Act, 
shall be available for obligation or expenditure for programs, 
projects, or activities 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, projects, or activities 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’’, 
‘‘National Security Investment Programs’’, ‘‘Democracy Fund’’, 
‘‘Peace Corps’’, ‘‘Millennium Challenge Corporation’’, ‘‘International 
Narcotics Control and Law Enforcement’’, ‘‘Nonproliferation, Anti-
H. R. 7148—377 
terrorism, Demining and Related Programs’’, ‘‘Peacekeeping Oper-
ations’’, ‘‘International Military Education and Training’’, ‘‘Foreign 
Military Financing Program’’, ‘‘International Organizations and Pro-
grams’’, ‘‘United States International Development Finance Cor-
poration’’, and ‘‘Trade and Development Agency’’ shall be available 
for obligation for programs, projects, activities, 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 of such 
obligation: 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 a program, project, or activity 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 program, project, or activity for the current 
fiscal year: Provided further, That any notification submitted pursu-
ant to subsection (f) of this section shall include information on 
the use of notwithstanding authority. 
(d) DEPARTMENT
OF
DEFENSE
PROGRAMS
AND
FUNDING 
NOTIFICATIONS.— 
(1) PROGRAMS.—None of the funds appropriated by this 
Act or prior Acts making appropriations for the Department 
of State, foreign operations, and related programs may be made 
available to support or continue any program initially funded 
under any authority of title 10, United States Code, or any 
Act making or authorizing appropriations for the Department 
of Defense, unless the Secretary of State, in consultation with 
the Secretary of Defense and in accordance with the regular 
notification procedures of the Committees on Appropriations, 
submits a justification to such Committees that includes a 
description of, and the annual estimated costs associated with, 
the support or continuation of such program. 
(2) FUNDING.—Funds transferred by the Department of 
Defense to the Department of State for assistance for foreign 
countries and international organizations shall be subject to 
the regular notification procedures of the Committees on Appro-
priations. 
(3) NOTIFICATION ON EXCESS DEFENSE ARTICLES.—Prior to 
providing excess Department of Defense articles in accordance 
with section 516(a) of the Foreign Assistance Act of 1961, 
the Department of Defense shall notify the Committees on 
Appropriations to the same extent and under the same condi-
tions as other committees pursuant to subsection (f) of that 
section: Provided, That before issuing a letter of offer to sell 
excess defense articles under the Arms Export Control Act, 
the Department of Defense shall notify the Committees on 
Appropriations in accordance with the regular notification 
procedures of such Committees if such defense articles are
H. R. 7148—378 
significant military equipment (as defined in section 47(9) of 
the Arms Export Control Act) or are valued (in terms of original 
acquisition cost) at $7,000,000 or more, or if notification is 
required elsewhere in this Act for the use of appropriated 
funds for specific countries that would receive such excess 
defense articles: Provided further, That such Committees shall 
also be informed of the original acquisition cost of such defense 
articles. 
(e) WAIVER.—Notwithstanding any other provision of law, the 
requirements of this section or any similar provision of this Act 
or any other Act, including any prior Act, requiring notification 
in accordance with the regular notification procedures of, or con-
sultations with, the Committees on Appropriations may only be 
waived if failure to do so would pose a substantial risk to human 
health or welfare: Provided, That in case of any such waiver, 
notification to, or consultation with, the Committees on Appropria-
tions shall be provided as early as practicable, but in no event 
later than 3 days after taking the action to which such notification 
requirement was applicable, in the context of the circumstances 
necessitating such waiver: Provided further, That any notification 
provided pursuant to such a waiver shall contain an explanation 
of the emergency circumstances: Provided further, That no other 
provision of law relating to such assistance may be construed to 
authorize a waiver or alteration of the notification requirements 
of this section, or any other notification or consultation required 
by this Act or prior Acts, unless such provision explicitly cites 
to and supersedes this proviso. 
(f) COUNTRY NOTIFICATION REQUIREMENTS.—None of the funds 
appropriated under titles III through VI of this Act may be obligated 
or expended for assistance for Afghanistan, Burma, Cambodia, 
Colombia, Cuba, Egypt, El Salvador, Georgia, Guatemala, Haiti, 
Honduras, Iran, Iraq, Lebanon, Libya, Mexico, Nicaragua, Nigeria, 
Pakistan, the Russian Federation, Somalia, South Sudan, Sudan, 
Syria, Tunisia, Ukraine, Venezuela, Yemen, and Zimbabwe except 
as provided through the regular notification procedures of the 
Committees on Appropriations. 
(g) TRUST FUNDS.—Funds appropriated or otherwise made 
available in title III of this Act and prior Acts making funds 
available for the Department of State, foreign operations, and 
related programs that are made available for a trust fund held 
by an international financial institution shall be subject to the 
regular notification procedures of the Committees on Appropria-
tions, and such notification shall include the information specified 
under this section in House Report 119–217. 
(h) OTHER PROGRAM NOTIFICATION REQUIREMENTS.— 
(1) OTHER PROGRAMS.—Funds appropriated by this Act that 
are made available for the following programs and activities 
shall be subject to the regular notification procedures of the 
Committees on Appropriations: 
(A) the Power Africa and Prosper Africa initiatives; 
(B) the Indo-Pacific Strategy; 
(C) assistance made available pursuant to section 7066 
of this Act; 
(D) the Countering PRC Influence Fund and the Coun-
tering Russian Influence Fund; and 
(E) the America First Opportunity Fund.