SECTION 1. STRATEGY TO OPPOSE FINANCIAL OR MATE-
RIAL SUPPORT BY FOREIGN COUNTRIES TO 
THE TALIBAN. 
(a) STATEMENT OF POLICY.—It is the policy of the 
United States to oppose the provision of financial or mate-
rial support by foreign countries to the Taliban that is 
inconsistent with United States law or policy. 
(b) REPORT.—Not later than 180 days after the date 
of the enactment of this Act, the Secretary of State shall 
submit to the appropriate congressional committees a re-
port identifying, to the maximum extent possible— 
(1) foreign countries that have provided finan-
cial or material support to the Taliban since Sep-
tember 1, 2021, that is inconsistent with United 
States law or policy, including— 
(A) the amount of United States-provided 
foreign assistance each country receives, if any; 
(B) the amount of financial or material 
support each country has provided to the 
Taliban; and 
(C) a description of how the Taliban has 
utilized such financial or material support; and 
(2) efforts the United States has taken since 
September 1, 2021, to oppose foreign countries from 
providing financial or material support to the
Taliban if doing so is inconsistent with United 
States law or policy. 
(c) STRATEGY AND REPORTS.— 
(1) IN
GENERAL.—Not later than 180 days 
after the date of the enactment of this Act, the Sec-
retary of State shall develop a strategy to discourage 
foreign countries from providing financial or mate-
rial support to the Taliban that is inconsistent with 
United States law or policy. 
(2) REPORTS.— 
(A) INITIAL REPORT.—Not later than the 
date on which the strategy required by para-
graph (1) is completed, the Secretary of State 
shall submit to the appropriate congressional 
committees a report detailing the strategy and 
a plan for its implementation. 
(B) SUBSEQUENT REPORTS.— 
(i) IN GENERAL.—Not later than 180 
days after the date on which the strategy 
required by paragraph (1) is completed, 
and annually thereafter for 5 years, the 
Secretary of State shall submit to the ap-
propriate congressional committees a re-
port on the implementation of the strategy, 
including the impact of the strategy in dis-
couraging foreign countries from providing 
financial or material support to the 
Taliban that is inconsistent with United 
States law or policy. 
(ii) FORM.—The report required by 
this subparagraph shall be submitted in 
unclassified form, but may contain a clas-
sified annex if necessary. 
(d) APPROPRIATE
CONGRESSIONAL
COMMITTEES 
DEFINED.—In this section, the term ‘‘appropriate con-
gressional committees’’ means— 
(1) the Committee on Foreign Affairs and the 
Committee on Appropriations of the House of Rep-
resentatives; and 
(2) the Committee on Foreign Relations and 
the Committee on Appropriations of the Senate. 
SEC. 2. REPORT ON DIRECT CASH ASSISTANCE PROGRAMS 
IN AFGHANISTAN. 
(a) IN GENERAL.—The Administrator of the United 
States Agency for International Development, in consulta-
tion with the Secretary of State, shall submit to the appro-
priate congressional committees a report on United States 
Government-funded direct cash assistance programs in Af-
ghanistan during the period beginning on August 1, 2021, 
and ending on the date that is 30 days after the date of
enactment of this Act. The report shall be submitted in 
conjunction with the submission of the Fiscal Year 2023 
Annual Financial Report of the United States Agency for 
International Development. 
(b) MATTERS TO BE INCLUDED.—The report re-
quired by subsection (a) shall, with respect to such direct 
cash assistance programs, include— 
(1) a description of method of payments; 
(2) a description of how and where currency ex-
changes occur; 
(3) a description of if and how hawalas are 
used and the oversight mechanisms in place regard-
ing use of hawalas to transfer funds in United 
States Government funded direct cash assistance 
programs in Afghanistan; and 
(4) a description of safeguards, including over-
sight processes, to prevent the Taliban from access-
ing cash assistance under such programs. 
(c) APPROPRIATE CONGRESSIONAL COMMITTEES DE-
FINED.—In this section, the term ‘‘appropriate congres-
sional committees’’ means— 
(1) the Committee on Foreign Affairs and the 
Committee on Appropriations of the House of Rep-
resentatives; and
(2) the Committee on Foreign Relations and 
the Committee on Appropriations of the Senate. 
SEC. 3. REPORT ON STATUS OF AFGHAN FUND. 
(a) IN GENERAL.—Not later than 90 days after the 
date of the enactment of this Act, and annually thereafter, 
the Secretary of State shall submit to the appropriate con-
gressional committees a report on the status of the Afghan 
Fund. 
(b) MATTERS TO BE INCLUDED.—The report re-
quired by subsection (a) shall include, to the maximum 
extent possible— 
(1) a description of the Taliban’s influence over 
Da Afghanistan Bank, including a list of Taliban 
members employed by such Bank or serving on its 
board of directors; 
(2) a description of the Afghan Fund’s board of 
trustees, including the process for vetting and selec-
tion of trustees; 
(3) the conditions necessary for the United 
States Government to support disbursements from 
the Afghan Fund to Da Afghanistan Bank; 
(4) how the Afghan Fund’s board of trustees 
determines the Fund’s activities, including what 
kind of information will inform the board’s decisions,