tries 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 arrange-
ment that is providing substantial reimburse-
ment of such taxes; or 
(B) the foreign policy interests of the 
United States outweigh the policy of this sec-
tion to ensure that United States assistance is 
not subject to taxation. 
(2) 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 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 assist-
ance 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 
(2) the term ‘‘bilateral agreement’’ refers to a 
framework bilateral agreement between the Govern-
ment 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 de-
scribes, among other things, the treatment for tax 
purposes that will be accorded the United States as-
sistance provided under that agreement. 
PROHIBITION AGAINST DIRECT FUNDING FOR CERTAIN 
COUNTRIES 
SEC. 607. None of the funds appropriated or other-
wise made available pursuant to this Act shall be obligated 
or expended to finance directly any assistance or repara-
tions to Cuba, Libya, North Korea, Iran, or Syria: Pro-
vided, That for purposes of this section, the prohibition 
on obligations or expenditures shall include direct loans, 
credits, insurance and guarantees of the Export-Import 
Bank or its agents: Provided further, That for purposes
of this section, the prohibition shall not include activities 
of the Overseas Private Investment Corporation in Libya: 
Provided further, That the prohibition shall not include di-
rect loans, credits, insurance and guarantees made avail-
able by the Export-Import Bank or its agents for or in 
Libya: Provided further, That the prohibition shall not 
apply to funds made available under the heading 
‘‘INTERNATIONAL MILITARY EDUCATION AND 
TRAINING’’ for Libya. 
MILITARY COUPS 
SEC. 608. None of the funds appropriated or other-
wise made available pursuant to titles II through V of this 
Act shall be obligated or expended to finance directly any 
assistance to the government of any country whose duly 
elected head of government is deposed by military coup 
or decree: Provided, That assistance may be resumed to 
such government if the President determines and certifies 
to the Committees on Appropriations that subsequent to 
the termination of assistance a democratically elected gov-
ernment has taken office: Provided further, That the provi-
sions of this section shall not apply to assistance to pro-
mote democratic elections or public participation in demo-
cratic processes: Provided further, That funds made avail-
able pursuant to the previous provisos shall be subject to 
the regular notification procedures of the Committees on 
Appropriations.
TRANSFER AUTHORITY 
SEC. 609. (a) DEPARTMENT OF STATE AND BROAD-
CASTING BOARD OF GOVERNORS.—Not to exceed 5 per-
cent of any appropriation made available for the current 
fiscal year for the Department of State under title I of 
this Act may be transferred between such appropriations, 
but no such appropriation, except as otherwise specifically 
provided, shall be increased by more than 10 percent by 
any such transfers: Provided, That not to exceed 5 percent 
of any appropriation made available for the current fiscal 
year for the Broadcasting Board of Governors under title 
I of this Act may be transferred between such appropria-
tions, but no such appropriation, except as otherwise spe-
cifically provided, shall be increased by more than 10 per-
cent by any such transfers: Provided further, That any 
transfer pursuant to this section shall be treated as a re-
programming of funds under section 615 (a) and (b) of 
this Act and shall not be available for obligation or ex-
penditure except in compliance with the procedures set 
forth in that section. 
(b) EXPORT FINANCING TRANSFER AUTHORITIES.— 
Not to exceed 5 percent of any appropriation other than 
for administrative expenses made available for fiscal year 
2008, for programs under title II of this Act may be trans-
ferred between such appropriations for use for any of the
purposes, programs, and activities for which the funds in 
such receiving account may be used, but no such appro-
priation, except as otherwise specifically provided, shall be 
increased by more than 25 percent by any such transfer: 
Provided, That the exercise of such authority shall be sub-
ject to the regular notification procedures of the Commit-
tees on Appropriations. 
(c)(1) LIMITATION ON TRANSFERS BETWEEN AGEN-
CIES.—None of the funds made available under titles II 
through V of this Act may be transferred to any depart-
ment, agency, or instrumentality of the United States 
Government, except pursuant to a transfer made by, or 
transfer authority provided in, this Act or any other ap-
propriation Act. 
(2) Notwithstanding paragraph (1), in addition to 
transfers made by, or authorized elsewhere in, this Act, 
funds appropriated by this Act to carry out the purposes 
of the Foreign Assistance Act of 1961 may be allocated 
or transferred to agencies of the United States Govern-
ment pursuant to the provisions of sections 109, 610, and 
632 of the Foreign Assistance Act of 1961. 
(d) TRANSFERS BETWEEN ACCOUNTS.—None of the 
funds made available under titles II through V of this Act 
may be obligated under an appropriation account to which 
they were not appropriated, except for transfers specifi-
cally provided for in this Act, unless the President, not 
less than 5 days prior to the exercise of any authority con-
tained in the Foreign Assistance Act of 1961 to transfer 
funds, consults with and provides a written policy jus-
tification to the Committees on Appropriations. 
(e) AUDIT
OF INTER-AGENCY TRANSFERS.—Any 
agreement for the transfer or allocation of funds appro-
priated by this Act, or prior Acts, entered into between 
the United States Agency for International Development 
and another agency of the United States Government 
under the authority of section 632(a) of the Foreign As-
sistance Act of 1961 or any comparable provision of law, 
shall expressly provide that the Office of the Inspector 
General for the agency receiving the transfer or allocation 
of such funds shall perform periodic program and financial 
audits of the use of such funds: Provided, That funds 
transferred under such authority may be made available 
for the cost of such audits. 
COMMERCIAL LEASING OF DEFENSE ARTICLES 
SEC. 610. Notwithstanding any other provision of 
law, and subject to the regular notification procedures of 
the Committees on Appropriations, the authority of sec-
tion 23(a) of the Arms Export Control Act may be used 
to provide financing to Israel, Egypt and NATO and 
major non-NATO allies for the procurement by leasing 
(including leasing with an option to purchase) of defense
articles from United States commercial suppliers, not in-
cluding Major Defense Equipment (other than helicopters 
and other types of aircraft having possible civilian applica-
tion), if the President determines that there are compel-
ling foreign policy or national security reasons for those 
defense articles being provided by commercial lease rather 
than by government-to-government sale under such Act. 
AVAILABILITY OF FUNDS 
SEC. 611. (a) 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 in this Act. 
(b) Funds appropriated for the purposes of chapters 
1, 8, 11, and 12 of part I, section 667, 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 heading ‘‘ASSISTANCE FOR 
EASTERN EUROPE AND THE BALTIC STATES’’, 
shall remain available for an additional four years from 
the date on which the availability of such funds would oth-
erwise have expired, if such funds are initially obligated 
before the expiration of their respective periods of avail-
ability contained in this Act: Provided, That, notwith-
standing any other provision of this Act, any funds made 
available for the purposes of chapter 1 of part I and chap-
ter 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 until expended. 
LIMITATION ON ASSISTANCE TO COUNTRIES IN DEFAULT 
SEC. 612. No part of any appropriation provided 
under titles II through V in this Act shall be used to fur-
nish assistance to the government of any country which 
is in default during a period in excess of one 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 consultations with the Committees on 
Appropriations, that assistance to such country is in the 
national interest of the United States. 
COMMERCE AND TRADE 
SEC. 613. (a) None of the funds appropriated or 
made available pursuant to titles II through V of this Act 
for direct assistance and none of the funds otherwise made 
available to the Export-Import Bank and the Overseas 
Private Investment Corporation shall be obligated or ex-
pended to finance any loan, any assistance or any other 
financial commitments for establishing or expanding pro-
duction of any commodity for export by any country other 
than the United States, if the commodity is likely to be 
in surplus on world markets at the time the resulting pro-
ductive capacity is expected to become operative and if the 
assistance will cause substantial injury to United States 
producers of the same, similar, or competing commodity: 
Provided, That such prohibition shall not apply to the Ex-
port-Import Bank if in the judgment of its Board of Direc-
tors the benefits to industry and employment in the 
United States are likely to outweigh the injury to United 
States producers of the same, similar, or competing com-
modity, and the Chairman of the Board so notifies the 
Committees on Appropriations. 
(b) None of the funds appropriated by this or any 
other Act to carry out chapter 1 of part I of the Foreign 
Assistance Act of 1961 shall be available for any testing 
or breeding feasibility study, variety improvement or intro-
duction, consultancy, publication, conference, or training 
in connection with the growth or production in a foreign 
country of an agricultural commodity for export which 
would compete with a similar commodity grown or pro-
duced in the United States: Provided, That this subsection 
shall not prohibit— 
(1) activities designed to increase food security 
in developing countries where such activities will not 
have a significant impact on the export of agricul-
tural commodities of the United States; or
(2) research activities intended primarily to 
benefit American producers. 
SURPLUS COMMODITIES 
SEC. 614. The Secretary of the Treasury shall in-
struct the United States Executive Directors of the Inter-
national Bank for Reconstruction and Development, the 
International Development Association, the International 
Finance Corporation, the Inter-American Development 
Bank, the International Monetary Fund, the Asian Devel-
opment Bank, the Inter-American Investment Corpora-
tion, the North American Development Bank, the Euro-
pean Bank for Reconstruction and Development, the Afri-
can Development Bank, and the African Development 
Fund to use the voice and vote of the United States to 
oppose any assistance by these institutions, using funds 
appropriated or made available pursuant to titles II 
through V of this Act, for the production or extraction 
of any commodity or mineral for export, if it is in surplus 
on world markets and if the assistance will cause substan-
tial injury to United States producers of the same, similar, 
or competing commodity. 
REPROGRAMMING NOTIFICATION REQUIREMENTS 
SEC. 615. (a) None of the funds made available in 
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 2008, or pro-
vided 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) eliminates 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; (7) reorganizes programs or activities; or (8) con-
tracts out or privatizes any functions or activities pres-
ently performed by Federal employees; unless the Commit-
tees 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 agencies or de-
partment funded under title I of this Act that remain 
available for obligation or expenditure in fiscal year 2008, 
or provided from any accounts in the Treasury of the 
United States derived by the collection of fees available 
to the agencies or department funded by title I of this
Act, shall be available for obligation or expenditure for ac-
tivities, programs, or projects through a reprogramming 
of funds in excess of $750,000 or ten percent, whichever 
is less, that: (1) augments existing programs, projects, or 
activities; (2) reduces by 10 percent funding for any exist-
ing program, project, or activity, or numbers of personnel 
by ten percent as approved by Congress; or (3) results 
from any general savings, including savings from a reduc-
tion in personnel, which would result in a change in exist-
ing programs, activities, or projects as approved by Con-
gress; unless the Committees on Appropriations are noti-
fied 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 in this Act for the headings 
‘‘CHILD SURVIVAL AND HEALTH PROGRAMS 
FUND’’, ‘‘DEVELOPMENT ASSISTANCE’’, ‘‘INTER-
NATIONAL ORGANIZATIONS AND PROGRAMS’’, 
‘‘TRADE AND DEVELOPMENT AGENCY’’, ‘‘INTER-
NATIONAL NARCOTICS CONTROL AND LAW EN-
FORCEMENT’’, ‘‘ANDEAN COUNTERDRUG INITIA-
TIVE’’, ‘‘ASSISTANCE FOR EASTERN EUROPE 
AND THE BALTIC STATES’’, ‘‘ASSISTANCE FOR 
THE INDEPENDENT STATES OF THE FORMER 
SOVIET UNION’’, ‘‘ECONOMIC SUPPORT FUND’’,