prosecution of Palestinian children in the Israeli 
military court system, the seizure, appropriation, 
and destruction of Palestinian property and forcible 
transfer of civilians, and further annexation of Pal-
estinian land in violation of international law and 
internationally recognized standards of human 
rights— 
(A) are contrary to the values of the Amer-
ican people and the efforts of the United States 
to support self-determination, human rights, 
and dignity for both Palestinians and Israelis; 
and 
(B) undermine efforts by the United 
States to achieve a just and lasting peace be-
tween Israelis and the Palestinians; 
(2) promoting human rights, human dignity, 
and democratic rights for all Palestinians and 
Israelis are foreign policy priorities of the United 
States; and 
(3) the United States rejects any undemocratic 
system or act of aggression in which Israel unilater-
ally exercises permanent rule over a Palestinian peo-
ple denied self-determination and human rights. 
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SEC. 4. STATEMENT OF POLICY. 
It is the policy of the United States not to support 
actions by the Government of Israel involving— 
(1) the military detention of Palestinian chil-
dren in violation of international law; 
(2) the seizure, appropriation, and destruction 
of Palestinian property or the forcible transfer of ci-
vilians in the occupied West Bank in violation of 
international law; or 
(3) further annexation of Palestinian land and 
property in violation of international law. 
SEC. 5. LIMITATION ON ASSISTANCE. 
(a) PROHIBITION.—Notwithstanding any other provi-
sion of law, none of the funds authorized to be appro-
priated or otherwise made available for assistance to the 
Government of the State of Israel may be obligated or ex-
pended for any of the following: 
(1) Supporting the military detention, interro-
gation, abuse, or ill treatment of Palestinian chil-
dren in violation of international humanitarian law 
or to support the use against Palestinian children of 
any of the following practices: 
(A) Torture or cruel, inhumane, or degrad-
ing treatment. 
(B) Physical violence, including restraint 
in stress positions. 
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(C) Hooding, sensory deprivation, death 
threats, or other forms of psychological abuse. 
(D) Incommunicado detention or solitary 
confinement. 
(E) Administrative detention, or imprison-
ment without charge or trial. 
(F) Arbitrary detention. 
(G) Denial of access to parents or legal 
counsel during interrogations. 
(H) Confessions obtained by force or coer-
cion. 
(2) Supporting the seizure, appropriation, or 
destruction of Palestinian property or forcible trans-
fer of civilians in the Israeli-controlled and occupied 
West Bank in violation of international humani-
tarian law. 
(3) Deploying, or supporting the deployment of, 
personnel, training, services, lethal materials, equip-
ment, facilities, logistics, transportation, or any 
other activity to territory in the occupied West Bank 
to facilitate or support further unilateral annexation 
by Israel of such territory in violation of inter-
national humanitarian law. 
(b) CERTIFICATION.—Not later than September 30, 
2027, and annually thereafter, the Secretary of State shall 
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submit to the Committee on Appropriations and the Com-
mittee on Foreign Affairs of the House of Representatives 
and the Committee on Appropriations and the Committee 
on Foreign Relations of the Senate, with respect to the 
fiscal year ending on such date— 
(1) a certification that none of the funds obli-
gated or expended for assistance to the Government 
of Israel have been used by such Government to sup-
port personnel, training, lethal materials, equipment, 
facilities, logistics, transportation, or any other ac-
tivity that supports or is associated with any of the 
activities described in paragraphs (1), (2), or (3) of 
subsection (a); or 
(2) a certification that funds obligated or ex-
pended have supported or been associated with one 
or more activities described in paragraphs (1), (2), 
or (3) of subsection (a), along with a report describ-
ing in detail the amount of such funds used by the 
Government of Israel in violation of such subsection 
and each activity supported by such funds. 
SEC. 6. OVERSIGHT AND ADDITIONAL REPORTING. 
Section 116 of the Foreign Assistance Act of 1961 
(22 U.S.C. 2151n) is amended by adding at the end the 
following: 
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‘‘(h) 
ACTIVITIES
BY
THE
GOVERNMENT
OF 
ISRAEL.—The report required under subsection (d) shall 
include— 
‘‘(1) a description of the nature and extent of 
detention, interrogation, abuse, or ill treatment of 
Palestinian children by Israeli military forces or po-
lice in violation of international humanitarian law; 
‘‘(2) a description of the nature and extent of 
the seizure, appropriation, or destruction of Pales-
tinian property in the Israeli-controlled and occupied 
West Bank by Israeli authorities in violation of 
international humanitarian law; and 
‘‘(3) a description of the nature and extent of 
Israeli settlement activities, including an assessment 
of the compliance of the Government of Israel with 
United Nations Security Council Resolution 2334 
(2016).’’. 
SEC. 7. GAO REPORT ON ISRAEL’S EXPENDITURES FOR 
OFFSHORE PROCUREMENT. 
Not later than September 30, 2027, and annually 
thereafter, the Comptroller General of the United States 
shall submit to Congress a report that— 
(1) identifies the specific programs and items 
for which funds for offshore procurement in Israel 
have been allocated by the United States, including 
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specific branches, units, and contractors of the 
Armed Forces; 
(2) assesses executive branch compliance with 
legislative requirements governing offshore procure-
ments in Israel; 
(3) identifies, in detail, all end-use monitoring 
the Government of Israel is subject to with respect 
to United States-origin defense articles; and 
(4) analyzes the effects of offshore procure-
ments on Israel’s military budget and domestic econ-
omy since 1991, including an assessment of the 
manner and extent to which funds provided for off-
shore procurement have directly or indirectly sup-
ported illegal Israeli settlement activity in the occu-
pied West Bank. 
Æ 
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