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HR 1105 PCS 
priated for assistance for fiscal year 2010 and allocated 
for the central government of such country and for the 
West Bank and Gaza program to the extent that the Sec-
retary of State certifies and reports in writing to the Com-
mittees on Appropriations that such taxes have not been 
reimbursed to the Government of the United States. 
(c) DE MINIMIS EXCEPTION.—Foreign taxes of a de 
minimis nature shall not be subject to the provisions of 
subsection (b). 
(d) REPROGRAMMING OF FUNDS.—Funds withheld 
from obligation for each country or entity pursuant to sub-
section (b) shall be reprogrammed for assistance to coun-
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 purpose of this sec-
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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 
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purposes that will be accorded the United States as-
sistance provided under that agreement. 
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 notifi-
cation procedures of the Committees on Appropriations: 
Provided 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 sub-
section (a), the original period of availability of funds ap-
propriated by this Act and administered by the United 
States Agency for International Development that are spe-
cifically designated for particular programs or activities by 
this or any other Act shall be extended for an additional 
fiscal year if the Administrator of such agency determines 
and reports promptly to the Committees on Appropria-
tions 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 
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