H. R. 2055—414 
(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 
(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. 
(h) REPORT.—The Secretary of State shall submit a report 
to the Committees on Appropriations not later than 90 days after 
the enactment of this Act detailing steps taken by the Department 
of State to comply with the requirements provided in subsections 
(a) and (f). 
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 (USAID) that are specifically designated for particular 
programs or activities by this or any other Act shall be extended 
for an additional fiscal year if the USAID Administrator 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
H. R. 2055—415 
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. 
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 2012, 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) 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) creates, reorganizes, or renames bureaus, centers, or 
offices; 
(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: Provided, That unless 
previously justified to the Committees on Appropriations, the 
requirements of this subsection shall apply to all obligations of 
funds appropriated under title I of this Act for items (5) and 
(6) above. 
(b) 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 2012, 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, shall be available for obligation or expendi-
ture for activities, programs, or projects through a reprogramming 
of funds in excess of $1,000,000 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
H. R. 2055—416 
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) None of the funds made available under titles II through 
VI and VIII in this Act under the headings ‘‘Global Health Pro-
grams’’, ‘‘Development Assistance’’, ‘‘International Organizations 
and Programs’’, ‘‘Trade and Development Agency’’, ‘‘International 
Narcotics Control and Law Enforcement’’, ‘‘Assistance for Europe, 
Eurasia and Central Asia’’, ‘‘Economic Support Fund’’, ‘‘Democracy 
Fund’’, ‘‘Peacekeeping Operations’’, ‘‘Capital Investment Fund’’, 
‘‘Operating Expenses’’, ‘‘Conflict Stabilization Operations’’, ‘‘Office 
of Inspector General’’, ‘‘Nonproliferation, Anti-terrorism, Demining 
and Related Programs’’, ‘‘Millennium Challenge Corporation’’, ‘‘For-
eign Military Financing Program’’, ‘‘International Military Edu-
cation and Training’’, ‘‘Pakistan Counterinsurgency Capability 
Fund’’, 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 Committees on Appropriations 
are notified 15 days in advance: Provided, That the President shall 
not enter into any commitment of funds appropriated for the pur-
poses 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 Commit-
tees on Appropriations are notified 15 days in advance of such 
commitment: Provided further, That requirements of this subsection 
or any similar provision of any other Act 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, with the excep-
tion 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 of State and the United States 
Agency for International Development for assistance for foreign 
countries and international organizations, and funds made available 
for programs authorized by section 1206 of the National Defense 
Authorization Act for Fiscal Year 2006 (Public Law 109–163), shall 
be subject to the regular notification procedures of the Committees 
on Appropriations. 
(e) 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 the Committees on Appropriations, may 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 the 
Committees on Appropriations shall be provided as early as prac-
ticable, but in no event later than 3 days after taking the action 
to which such notification requirement was applicable, in the con-
text of the circumstances necessitating such waiver: Provided fur-
ther, That any notification provided pursuant to such a waiver 
shall contain an explanation of the emergency circumstances.
H. R. 2055—417 
(f) None of the funds appropriated under titles III through 
VI and VIII of this Act shall be obligated or expended for assistance 
for Serbia, Sudan, South Sudan, Zimbabwe, Afghanistan, Iraq, Paki-
stan, Cuba, Iran, Haiti, Libya, Ethiopia, Nepal, Colombia, Hon-
duras, Burma, Yemen, Mexico, Kazakhstan, Uzbekistan, the Rus-
sian Federation, Somalia, Sri Lanka, or Cambodia except as pro-
vided through the regular notification procedures of the Committees 
on Appropriations. 
NOTIFICATION ON EXCESS DEFENSE EQUIPMENT 
SEC. 7016. 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 conditions 
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 accord-
ance with the regular notification procedures of such Committees 
if such defense articles are 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. 
LIMITATION ON AVAILABILITY OF FUNDS FOR INTERNATIONAL 
ORGANIZATIONS AND PROGRAMS 
SEC. 7017. Subject to the regular notification procedures of 
the Committees on Appropriations, funds appropriated under titles 
III through VI of this Act and prior Acts making appropriations 
for the Department of State, foreign operations, and related pro-
grams, which are returned or not made available for organizations 
and programs because of the implementation of section 307(a) of 
the Foreign Assistance Act of 1961 or section 7049(a) of this Act, 
shall remain available for obligation until September 30, 2013. 
PROHIBITION ON FUNDING FOR ABORTIONS AND INVOLUNTARY 
STERILIZATION 
SEC. 7018. None of the funds made available to carry out 
part I of the Foreign Assistance Act of 1961, as amended, may 
be used to pay for the performance of abortions as a method of 
family planning or to motivate or coerce any person to practice 
abortions. None of the funds made available to carry out part 
I of the Foreign Assistance Act of 1961, as amended, may be 
used to pay for the performance of involuntary sterilization as 
a method of family planning or to coerce or provide any financial 
incentive to any person to undergo sterilizations. None of the funds 
made available to carry out part I of the Foreign Assistance Act 
of 1961, as amended, may be used to pay for any biomedical research 
which relates in whole or in part, to methods of, or the performance 
of, abortions or involuntary sterilization as a means of family plan-
ning. None of the funds made available to carry out part I of