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$1,000,000), to remain available until expended: Provided, 
That of the funds appropriated under this heading, not 
less than $200,000,000 shall be made available for a 
United States Contribution to the Global Fund to Fight 
AIDS, Turberculosis and Malaria (the ‘‘Global Fund’’), 
and shall be expended at the minimum rate necessary to 
make timely payment for projects and activities: Provided 
further, That not more than $12,000,000 of the funds ap-
propriated under this heading may be made available for 
administrative expenses of the Office of the Coordinator 
of United States Government Activities to Combat HIV/ 
AIDS Globally of the Department of State. 
INTERNATIONAL NARCOTICS CONTROL AND LAW 
ENFORCEMENT 
For necessary expenses to carry out section 481 of 
the Foreign Assistance Act of 1961, $437,400,000 (in-
creased by $5,000,000), to remain available until Sep-
tember 30, 2008: Provided, That during fiscal year 2006, 
the Department of State may also use the authority of 
section 608 of the Foreign Assistance Act of 1961, with-
out regard to its restrictions, to receive excess property 
from an agency of the United States Government for the 
purpose of providing it to a foreign country under chapter 
8 of part I of that Act subject to the regular notification 
procedures of the Committees on Appropriations: Provided 
further, That the Secretary of State shall provide to the
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Committees on Appropriations not later than 45 days 
after the date of the enactment of this Act and prior to 
the initial obligation of funds appropriated under this 
heading, a report on the proposed uses of all funds under 
this heading on a country-by-country basis for each pro-
posed program, project, or activity: Provided further, That 
$10,000,000 of the funds appropriated under this heading 
should be made available for demand reduction programs: 
Provided further, That of the funds appropriated under 
this heading, not more than $33,484,000 may be available 
for administrative expenses. 
ANDEAN COUNTERDRUG INITIATIVE 
For necessary expenses to carry out section 481 of 
the Foreign Assistance Act of 1961 to support 
counterdrug activities in the Andean region of South 
America, $734,500,000, to remain available until Sep-
tember 30, 2008: Provided, That in fiscal year 2006, 
funds available to the Department of State for assistance 
to the Government of Colombia shall be available to sup-
port a unified campaign against narcotics trafficking, 
against activities by organizations designated as terrorist 
organizations such as the Revolutionary Armed Forces of 
Colombia (FARC), the National Liberation Army (ELN), 
and the United Self-Defense Forces of Colombia (AUC), 
and to take actions to protect human health and welfare 
in emergency circumstances, including undertaking rescue
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operations: Provided further, That this authority shall 
cease to be effective if the Secretary of State has credible 
evidence that the Colombian Armed Forces are not con-
ducting vigorous operations to restore government author-
ity and respect for human rights in areas under the effec-
tive control of paramilitary and guerrilla organizations: 
Provided further, That the President shall ensure that if 
any helicopter procured with funds under this heading is 
used to aid or abet the operations of any illegal self-de-
fense group or illegal security cooperative, such helicopter 
shall be immediately returned to the United States: Pro-
vided further, That the Secretary of State, in consultation 
with the Administrator of the United States Agency for 
International Development, shall provide to the Commit-
tees on Appropriations not later than 45 days after the 
date of the enactment of this Act and prior to the initial 
obligation of funds appropriated under this heading, a re-
port on the proposed uses of all funds under this heading 
on a country-by-country basis for each proposed program, 
project, or activity: Provided further, That funds made 
available in this Act for demobilization/reintegration of 
members of foreign terrorist organizations in Colombia 
shall be subject to prior consultation with, and the regular 
notification procedures of, the Committees on Appropria-
tions: Provided further, That section 482(b) of the Foreign
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Assistance Act of 1961 shall not apply to funds appro-
priated under this heading: Provided further, That assist-
ance provided with funds appropriated under this heading 
that is made available notwithstanding section 482(b) of 
the Foreign Assistance Act of 1961 shall be made avail-
able subject to the regular notification procedures of the 
Committees on Appropriations: Provided further, That no 
United States Armed Forces personnel or United States 
civilian contractor employed by the United States will par-
ticipate in any combat operation in connection with assist-
ance made available by this Act for Colombia: Provided 
further, That of the funds appropriated under this head-
ing, not more than $19,015,000 may be available for ad-
ministrative expenses of the Department of State, and not 
more than $7,800,000 may be available, in addition to 
amounts otherwise available for such purposes, for admin-
istrative expenses of the United States Agency for Inter-
national Development. 
MIGRATION AND REFUGEE ASSISTANCE 
For expenses, not otherwise provided for, necessary 
to enable the Secretary of State to provide, as authorized 
by law, a contribution to the International Committee of 
the Red Cross, assistance to refugees, including contribu-
tions to the International Organization for Migration and 
the United Nations High Commissioner for Refugees, and 
other activities to meet refugee and migration needs; sala-
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ries and expenses of personnel and dependents as author-
ized by the Foreign Service Act of 1980; allowances as 
authorized by sections 5921 through 5925 of title 5, 
United States Code; purchase and hire of passenger motor 
vehicles; and services as authorized by section 3109 of title 
5, United States Code, $790,720,000, which shall remain 
available until expended: Provided, That not more than 
$22,000,000 may be available for administrative expenses: 
Provided further, That funds appropriated under this 
heading may be made available for a headquarters con-
tribution to the International Committee of the Red Cross 
only if the Secretary of State determines (and so reports 
to the appropriate committees of Congress) that the 
Magen David Adom Society of Israel is not being denied 
participation in the activities of the International Red 
Cross and Red Crescent Movement. 
UNITED STATES EMERGENCY REFUGEE AND MIGRATION 
ASSISTANCE FUND 
For necessary expenses to carry out the provisions 
of section 2(c) of the Migration and Refugee Assistance 
Act of 1962, as amended (22 U.S.C. 2601(c)), 
$30,000,000, to remain available until expended. 
NONPROLIFERATION, ANTI-TERRORISM, DEMINING AND 
RELATED PROGRAMS 
For necessary expenses for nonproliferation, anti-ter-
rorism, demining and related programs and activities,
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$400,350,000 (increased by $7,000,000) (reduced by 
$7,000,000), to carry out the provisions of chapter 8 of 
part II of the Foreign Assistance Act of 1961 for anti- 
terrorism assistance, chapter 9 of part II of the Foreign 
Assistance Act of 1961, section 504 of the FREEDOM 
Support Act, section 23 of the Arms Export Control Act 
or the Foreign Assistance Act of 1961 for demining activi-
ties, the clearance of unexploded ordnance, the destruction 
of small arms, and related activities, notwithstanding any 
other provision of law that restricts assistance to foreign 
countries, including activities implemented through non-
governmental and international organizations, and section 
301 of the Foreign Assistance Act of 1961 for a voluntary 
contribution to the International Atomic Energy Agency 
(IAEA), and for a United States contribution to the Com-
prehensive Nuclear Test Ban Treaty Preparatory Com-
mission: Provided, That of this amount not to exceed 
$37,500,000, to remain available until expended, may be 
made available for the Nonproliferation and Disarmament 
Fund, notwithstanding any other provision of law that re-
stricts assistance to foreign countries, to promote bilateral 
and multilateral activities relating to nonproliferation and 
disarmament: Provided further, That such funds may also 
be used for such countries other than the Independent 
States of the former Soviet Union and international orga-
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nizations when it is in the national security interest of the 
United States to do so: Provided further, That funds ap-
propriated under this heading may be made available for 
the International Atomic Energy Agency only if the Sec-
retary of State determines (and so reports to the Con-
gress) that Israel is not being denied its right to partici-
pate in the activities of that Agency: Provided further, 
That of the funds made available for demining and related 
activities, not to exceed $705,000, in addition to funds 
otherwise available for such purposes, may be used for ad-
ministrative expenses related to the operation and man-
agement of the demining program: Provided further, That 
funds appropriated under this heading that are available 
for ‘‘Anti-terrorism Assistance’’ and ‘‘Export Control and 
Border Security’’ shall remain available until September 
30, 2007: Provided further, That funds appropriated 
under this heading shall be made available for programs 
and countries in the amounts contained in the table in-
cluded in the report accompanying this Act: Provided fur-
ther, That any proposed increases or decreases to the 
amounts contained in such table shall be subject to the 
regular notification procedures of the Committee on Ap-
propriations and section 634A of the Foreign Assistance 
Act of 1961 and notifications shall be transmitted at least 
15 days in advance of the obligation of funds.
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DEPARTMENT OF THE TREASURY 
INTERNATIONAL AFFAIRS TECHNICAL ASSISTANCE 
For necessary expenses to carry out the provisions 
of section 129 of the Foreign Assistance Act of 1961, 
$20,000,000, to remain available until September 30, 
2009, which shall be available notwithstanding any other 
provision of law that restricts assistance to foreign coun-
tries. 
DEBT RESTRUCTURING 
For the cost, as defined in section 502 of the Con-
gressional Budget Act of 1974, of modifying loans and 
loan guarantees, as the President may determine, for 
which funds have been appropriated or otherwise made 
available for programs within the International Affairs 
Budget Function 150, including the cost of selling, reduc-
ing, or canceling amounts owed to the United States as 
a result of concessional loans made to eligible countries, 
pursuant to parts IV and V of the Foreign Assistance Act 
of 1961, of modifying concessional credit agreements with 
least developed countries, as authorized under section 411 
of the Agricultural Trade Development and Assistance Act 
of 1954, as amended, of concessional loans, guarantees 
and credit agreements, as authorized under section 572 
of the Foreign Operations, Export Financing, and Related 
Programs Appropriations Act, 1989 (Public Law 100– 
461), and of canceling amounts owed, as a result of loans
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or guarantees made pursuant to the Export-Import Bank 
Act of 1945, by countries that are eligible for debt reduc-
tion pursuant to title V of H.R. 3425 as enacted into law 
by 
section 
1000(a)(5) 
of 
Public 
Law 
106–113, 
$65,000,000, to remain available until September 30, 
2008: Provided, That not less than $20,000,000 of the 
funds appropriated under this heading shall be made avail-
able to carry out the provisions of part V of the Foreign 
Assistance Act of 1961: Provided further, That up to 
$45,000,000 of the funds appropriated under this heading 
may be used by the Secretary of the Treasury to pay to 
the Heavily Indebted Poor Countries (HIPC) Trust Fund 
administered by the International Bank for Reconstruc-
tion and Development amounts for the benefit of countries 
that are eligible for debt reduction pursuant to title V of 
H.R. 3425 as enacted into law by section 1000(a)(5) of 
Public Law 106–113: Provided further, That amounts paid 
to the HIPC Trust Fund may be used only to fund debt 
reduction under the enhanced HIPC initiative by— 
(1) the Inter-American Development Bank; 
(2) the African Development Fund; 
(3) the African Development Bank; and 
(4) the Central American Bank for Economic 
Integration:
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Provided further, That funds may not be paid to the HIPC 
Trust Fund for the benefit of any country if the Secretary 
of State has credible evidence that the government of such 
country is engaged in a consistent pattern of gross viola-
tions of internationally recognized human rights or in mili-
tary or civil conflict that undermines its ability to develop 
and implement measures to alleviate poverty and to devote 
adequate human and financial resources to that end: Pro-
vided further, That on the basis of final appropriations, 
the Secretary of the Treasury shall consult with the Com-
mittees on Appropriations concerning which countries and 
international financial institutions are expected to benefit 
from a United States contribution to the HIPC Trust 
Fund during the fiscal year: Provided further, That the 
Secretary of the Treasury shall inform the Committees on 
Appropriations not less than 15 days in advance of the 
signature of an agreement by the United States to make 
payments to the HIPC Trust Fund of amounts for such 
countries and institutions: Provided further, That the Sec-
retary of the Treasury may disburse funds designated for 
debt reduction through the HIPC Trust Fund only for the 
benefit of countries that— 
(1) have committed, for a period of 24 months, 
not to accept new market-rate loans from the inter-
national financial institution receiving debt repay-
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ment as a result of such disbursement, other than 
loans made by such institutions to export-oriented 
commercial projects that generate foreign exchange 
which are generally referred to as ‘‘enclave’’ loans; 
and 
(2) have documented and demonstrated their 
commitment to redirect their budgetary resources 
from international debt repayments to programs to 
alleviate poverty and promote economic growth that 
are additional to or expand upon those previously 
available for such purposes: 
Provided further, That none of the funds made available 
under this heading in this or any other appropriations Act 
shall be made available for Sudan or Burma unless the 
Secretary of the Treasury determines and notifies the 
Committees on Appropriations that a democratically elect-
ed government has taken office. 
TITLE III—MILITARY ASSISTANCE 
FUNDS APPROPRIATED TO THE PRESIDENT 
INTERNATIONAL MILITARY EDUCATION AND TRAINING 
For necessary expenses to carry out the provisions 
of section 541 of the Foreign Assistance Act of 1961, 
$86,744,000, of which up to $3,000,000 may remain 
available until expended: Provided, That the civilian per-
sonnel for whom military education and training may be
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provided under this heading may include civilians who are 
not members of a government whose participation would 
contribute to improved civil-military relations, civilian con-
trol of the military, or respect for human rights: Provided 
further, That funds appropriated under this heading for 
military education and training for Nigeria may only be 
provided through the regular notification procedures of the 
Committees on Appropriations. 
FOREIGN MILITARY FINANCING PROGRAM 
(INCLUDING TRANSFER OF FUNDS) 
For expenses necessary for grants to enable the 
President to carry out the provisions of section 23 of the 
Arms Export Control Act, $4,442,300,000: Provided, 
That of the funds appropriated under this heading, not 
less than $2,280,000,000 shall be available for grants only 
for Israel, and not less than $1,300,000,000 shall be made 
available for grants only for Egypt: Provided further, That 
the funds appropriated by this paragraph for Israel shall 
be disbursed within 30 days of the enactment of this Act: 
Provided further, That to the extent that the Government 
of Israel requests that funds be used for such purposes, 
grants made available for Israel by this paragraph shall, 
as agreed by Israel and the United States, be available 
for advanced weapons systems, of which not less than 
$595,000,000 shall be available for the procurement in 
Israel of defense articles and defense services, including
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research and development: Provided further, That of the 
funds appropriated by this paragraph, $206,000,000 
should be made available for assistance for Jordan: Pro-
vided further, That funds appropriated or otherwise made 
available by this paragraph shall be nonrepayable notwith-
standing any requirement in section 23 of the Arms Ex-
port Control Act: Provided further, That funds made avail-
able under this paragraph shall be obligated upon appor-
tionment in accordance with paragraph (5)(C) of title 31, 
United States Code, section 1501(a). 
None of the funds made available under this heading 
shall be available to finance the procurement of defense 
articles, defense services, or design and construction serv-
ices that are not sold by the United States Government 
under the Arms Export Control Act unless the foreign 
country proposing to make such procurements has first 
signed an agreement with the United States Government 
specifying the conditions under which such procurements 
may be financed with such funds: Provided, That all coun-
try and funding level increases in allocations shall be sub-
mitted through the regular notification procedures of sec-
tion 515 of this Act: Provided further, That none of the 
funds appropriated under this heading shall be available 
for assistance for Sudan and Guatemala: Provided further, 
That funds made available under this heading may be
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used, notwithstanding any other provision of law that re-
stricts assistance to foreign countries, for demining, the 
clearance of unexploded ordnance, and related activities, 
and may include activities implemented through non-
governmental and international organizations: Provided 
further, That only those countries for which assistance was 
justified for the ‘‘Foreign Military Sales Financing Pro-
gram’’ in the fiscal year 1989 congressional presentation 
for security assistance programs may utilize funds made 
available under this heading for procurement of defense 
articles, defense services or design and construction serv-
ices that are not sold by the United States Government 
under the Arms Export Control Act: Provided further, 
That funds appropriated under this heading shall be ex-
pended at the minimum rate necessary to make timely 
payment for defense articles and services: Provided fur-
ther, That not more than $41,600,000 of the funds appro-
priated under this heading may be obligated for necessary 
expenses, including the purchase of passenger motor vehi-
cles for replacement only for use outside of the United 
States, for the general costs of administering military as-
sistance and sales: Provided further, That not more than 
$373,000,000 of funds realized pursuant to section 
21(e)(1)(A) of the Arms Export Control Act may be obli-
gated for expenses incurred by the Department of Defense
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during fiscal year 2006 pursuant to section 43(b) of the 
Arms Export Control Act, except that this limitation may 
be exceeded only through the regular notification proce-
dures of the Committees on Appropriations: Provided fur-
ther, That foreign military financing program funds esti-
mated to be outlayed for Egypt during fiscal year 2006 
shall be transferred to an interest bearing account for 
Egypt in the Federal Reserve Bank of New York within 
30 days of enactment of this Act. 
PEACEKEEPING OPERATIONS 
For necessary expenses to carry out the provisions 
of section 551 of the Foreign Assistance Act of 1961, 
$177,800,000: Provided, That none of the funds appro-
priated under this heading shall be obligated or expended 
except as provided through the regular notification proce-
dures of the Committees on Appropriations. 
TITLE IV—MULTILATERAL ECONOMIC 
ASSISTANCE 
FUNDS APPROPRIATED TO THE PRESIDENT 
INTERNATIONAL FINANCIAL INSTITUTIONS 
CONTRIBUTION TO THE INTERNATIONAL DEVELOPMENT 
ASSOCIATION 
For payment to the International Development Asso-
ciation by the Secretary of the Treasury, $950,000,000, 
to remain available until expended.
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CONTRIBUTION TO THE MULTILATERAL INVESTMENT 
GUARANTEE AGENCY 
For payment to the Multilateral Investment Guar-
antee Agency by the Secretary of the Treasury, 
$1,741,515, to remain available until expended. 
LIMITATION ON CALLABLE CAPITAL SUBSCRIPTIONS 
The United States Governor of the Multilateral In-
vestment Guarantee Agency may subscribe without fiscal 
year limitation to the callable capital portion of the United 
States share of such capital in an amount not to exceed 
$8,126,527. 
CONTRIBUTION TO THE INTER-AMERICAN INVESTMENT 
CORPORATION 
For payment to the Inter-American Investment Cor-
poration by the Secretary of the Treasury, $1,741,515, to 
remain available until expended. 
CONTRIBUTION TO THE ENTERPRISE FOR THE AMERICAS 
MULTILATERAL INVESTMENT FUND 
For payment to the Enterprise for the Americas Mul-
tilateral Investment Fund by the Secretary of the Treas-
ury, for the United States contribution to the fund, 
$1,741,515, to remain available until expended. 
CONTRIBUTION TO THE ASIAN DEVELOPMENT FUND 
For the United States contribution by the Secretary 
of the Treasury to the increase in resources of the Asian 
Development Fund, as authorized by the Asian Develop-
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ment Bank Act, as amended, $115,250,000, to remain 
available until expended. 
CONTRIBUTION TO THE AFRICAN DEVELOPMENT BANK 
For payment to the African Development Bank by 
the Secretary of the Treasury, $5,638,350, for the United 
States paid-in share of the increase in capital stock, to 
remain available until expended. 
LIMITATION ON CALLABLE CAPITAL SUBSCRIPTIONS 
The United States Governor of the African Develop-
ment Bank may subscribe without fiscal year limitation 
for the callable capital portion of the United States share 
of such capital stock in an amount not to exceed 
$88,333,855. 
CONTRIBUTION TO THE AFRICAN DEVELOPMENT FUND 
For the United States contribution by the Secretary 
of the Treasury to the increase in resources of the African 
Development Fund, $135,700,000, to remain available 
until expended. 
CONTRIBUTION TO THE EUROPEAN BANK FOR 
RECONSTRUCTION AND DEVELOPMENT 
For payment to the European Bank for Reconstruc-
tion and Development by the Secretary of the Treasury, 
$1,015,677 for the United States share of the paid-in por-
tion of the increase in capital stock, to remain available 
until expended.
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LIMITATION ON CALLABLE CAPITAL SUBSCRIPTIONS 
The United States Governor of the European Bank 
for Reconstruction and Development may subscribe with-
out fiscal year limitation to the callable capital portion of 
the United States share of such capital stock in an amount 
not to exceed $2,249,888. 
CONTRIBUTION TO THE INTERNATIONAL FUND FOR 
AGRICULTURAL DEVELOPMENT 
For the United States contribution by the Secretary 
of the Treasury to increase the resources of the Inter-
national 
Fund 
for 
Agricultural 
Development, 
$15,000,000, to remain available until expended. 
INTERNATIONAL ORGANIZATIONS AND PROGRAMS 
For necessary expenses to carry out the provisions 
of section 301 of the Foreign Assistance Act of 1961, and 
of section 2 of the United Nations Environment Program 
Participation Act of 1973, $328,958,000: Provided, That 
none of the funds appropriated under this heading may 
be made available to the International Atomic Energy 
Agency (IAEA). 
TITLE V—GENERAL PROVISIONS 
COMPENSATION FOR UNITED STATES EXECUTIVE 
DIRECTORS TO INTERNATIONAL FINANCIAL INSTITUTIONS 
SEC. 501. (a) No funds appropriated by this Act may 
be made as payment to any international financial institu-
tion while the United States Executive Director to such
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institution is compensated by the institution at a rate 
which, together with whatever compensation such Director 
receives from the United States, is in excess of the rate 
provided for an individual occupying a position at level IV 
of the Executive Schedule under section 5315 of title 5, 
United States Code, or while any alternate United States 
Director to such institution is compensated by the institu-
tion at a rate in excess of the rate provided for an indi-
vidual occupying a position at level V of the Executive 
Schedule under section 5316 of title 5, United States 
Code. 
(b) For purposes of this section ‘‘international finan-
cial institutions’’ are: the International Bank for Recon-
struction and Development, the Inter-American Develop-
ment Bank, the Asian Development Bank, the Asian De-
velopment Fund, the African Development Bank, the Afri-
can Development Fund, the International Monetary Fund, 
the North American Development Bank, and the Euro-
pean Bank for Reconstruction and Development. 
RESTRICTIONS ON VOLUNTARY CONTRIBUTIONS TO 
UNITED NATIONS AGENCIES 
SEC. 502. None of the funds appropriated by this Act 
may be made available to pay any voluntary contribution 
of the United States to the United Nations (including the 
United Nations Development Program) if the United Na-
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tions implements or imposes any taxation on any United 
States persons. 
LIMITATION ON RESIDENCE EXPENSES 
SEC. 503. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $100,500 shall 
be for official residence expenses of the United States 
Agency for International Development during the current 
fiscal year: Provided, That appropriate steps shall be 
taken to assure that, to the maximum extent possible, 
United States-owned foreign currencies are utilized in lieu 
of dollars. 
LIMITATION ON EXPENSES 
SEC. 504. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $5,000 shall be 
for entertainment expenses of the United States Agency 
for International Development during the current fiscal 
year. 
LIMITATION ON REPRESENTATIONAL ALLOWANCES 
SEC. 505. Of the funds appropriated or made avail-
able pursuant to this Act, not to exceed $125,000 shall 
be available for representation allowances for the United 
States Agency for International Development during the 
current fiscal year: Provided, That appropriate steps shall 
be taken to assure that, to the maximum extent possible, 
United States-owned foreign currencies are utilized in lieu 
of dollars: Provided further, That of the funds made avail-
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able by this Act for general costs of administering military 
assistance and sales under the heading ‘‘Foreign Military 
Financing Program’’, not to exceed $4,000 shall be avail-
able for entertainment expenses and not to exceed 
$130,000 shall be available for representation allowances: 
Provided further, That of the funds made available by this 
Act under the heading ‘‘International Military Education 
and Training’’, not to exceed $55,000 shall be available 
for entertainment allowances: Provided further, That of 
the funds made available by this Act for the Inter-Amer-
ican Foundation, not to exceed $2,000 shall be available 
for entertainment and representation allowances: Provided 
further, That of the funds made available by this Act for 
the Peace Corps, not to exceed a total of $4,000 shall be 
available for entertainment expenses: Provided further, 
That of the funds made available by this Act under the 
heading ‘‘Trade and Development Agency’’, not to exceed 
$4,000 shall be available for representation and entertain-
ment allowances: Provided further, That of the funds made 
available by this Act under the heading ‘‘Millennium Chal-
lenge Corporation’’, not to exceed $115,000 shall be avail-
able for representation and entertainment allowances. 
PROHIBITION ON TAXATION OF UNITED STATES 
ASSISTANCE 
SEC. 506. (a) PROHIBITION ON TAXATION.—None of 
the funds appropriated by this Act may be made available
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to provide assistance for a foreign country under a new 
bilateral agreement governing the terms and conditions 
under which such assistance is to be provided unless such 
agreement includes a provision stating that assistance pro-
vided by the United States shall be exempt from taxation, 
or reimbursed, by the foreign government, and the Sec-
retary of State shall expeditiously seek to negotiate 
amendments to existing bilateral agreements, as nec-
essary, to conform with this requirement. 
(b) REIMBURSEMENT
OF
FOREIGN
TAXES.—An 
amount equivalent to 200 percent of the total taxes as-
sessed during fiscal year 2006 on funds appropriated by 
this Act by a foreign government or entity against com-
modities financed under United States assistance pro-
grams for which funds are appropriated by this Act, either 
directly or through grantees, contractors and subcontrac-
tors shall be withheld from obligation from funds appro-
priated for assistance for fiscal year 2007 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.
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(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 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.
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(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. 507. 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-