Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Taxpayer 
Dollars from Taliban Theft Act’’. 
SEC. 2. FINDINGS. 
Congress makes the following findings: 
(1) A May 2024 report by the Special Inspector 
General for Afghanistan Reconstruction (SIGAR) 
found that the Department of State and the United 
States 
Agency 
for 
International 
Development 
(USAID) do not know the full scope of the taxes, 
fees, duties, and utilities paid to the Taliban using 
United States-funded assistance in Afghanistan. 
(2) Despite requirements in the Department of 
State’s Foreign Assistance Directive and USAID’s 
Acquisitions Regulations and Automatic Directives 
System, the Department of State and USAID do not 
include tax reporting clauses in all eligible awards 
globally, and even then, only require reporting on 
certain value-added tax and customs duties, rather 
than all forms of taxation. 
SEC. 3. STATEMENT OF POLICY. 
It is the policy of the United States that United 
States taxpayer dollars should not be paid to the Taliban, 
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nor should United States funding directly benefit the 
Taliban. 
SEC. 4. REGULATIONS TO REQUIRE CERTAIN REPORTS 
FROM IMPLEMENTING PARTNERS. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act— 
(1) the Secretary of State shall promulgate reg-
ulations to require all implementing partners receiv-
ing foreign assistance funds from the Department of 
State with activities in Afghanistan to submit to the 
Department 
a 
report 
on 
any 
payments 
or 
withholdings, including for taxes, fees, duties, and 
utilities, made to the Taliban, state-owned enter-
prises, or governing institutions in Afghanistan; and 
(2) the Administrator of USAID shall promul-
gate regulations to require all implementing partners 
receiving foreign assistance funds from USAID with 
activities in Afghanistan to submit to USAID a re-
port on any payments or withholdings, including for 
taxes, fees, duties, and utilities, made to the 
Taliban, state-owned enterprises, or governing insti-
tutions in Afghanistan. 
(b) EXISTING CONTRACTS, GRANTS, AND OTHER 
FUNDING AWARDS.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of State 
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and the Administrator of USAID shall amend existing 
contracts, grants, and other funding awards relating to 
Afghanistan to include provisions to prohibit imple-
menting partners from making any payments or 
withholdings, including for taxes, fees, duties, and utili-
ties, to the Taliban, state-owned enterprises, or governing 
institutions in Afghanistan. 
SEC. 5. REPORT. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, and every 180 days 
thereafter, the Secretary of State and the Administrator 
of USAID shall submit to the appropriate congressional 
committees a report that includes a description of any pay-
ments or withholdings, including for taxes, fees, duties, 
and utilities, made by implementing partners to the 
Taliban, state-owned enterprises, or governing institutions 
in Afghanistan, including— 
(1) an identification of— 
(A) the implementing partner making the 
payment; 
(B) the state-owned enterprise or gov-
erning institution to which the payment was 
made; 
(2) the type of payment made; and 
(3) the amount of the payment. 
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(b) APPROPRIATE
CONGRESSIONAL
COMMITTEES 
DEFINED.—In this section, the term ‘‘appropriate con-
gressional committees’’ means— 
(1) the Committee on Foreign Affairs of the 
House of Representatives; and 
(2) the Committee on Foreign Relations of the 
Senate. 
Æ 
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