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withheld from obligation from funds appropriated for as-
sistance for fiscal year 2006 and allocated for the central 
government of such country and for the West Bank and 
Gaza Program to the extent that the Secretary of State cer-
tifies and reports in writing to the Committees on Appro-
priations 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 sub-
section (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 countries 
which do not assess taxes on United States assistance or 
which have an effective arrangement that is providing sub-
stantial reimbursement of such taxes. 
(e) DETERMINATIONS.—
(1) The provisions of this section shall not apply 
to any country or entity the Secretary of State deter-
mines—
(A) does not assess taxes on United States 
assistance or which has an effective arrangement 
that is providing substantial reimbursement of 
such taxes; or
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(B) the foreign policy interests of the United 
States outweigh the policy of this section to en-
sure 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 re-
gard 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 privi-
leges and immunities applicable to United States for-
eign assistance for such country generally, or an indi-
vidual agreement between the Government of the
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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. 
PROHIBITION AGAINST DIRECT FUNDING FOR CERTAIN 
COUNTRIES 
SEC. 5007. 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-
tions to Cuba, Libya, North Korea, Iran, or Syria: Pro-
vided, That for purposes of this section, the prohibition on 
obligations or expenditures shall include direct loans, cred-
its, insurance and guarantees of the Export-Import Bank 
or its agents. 
MILITARY COUPS 
SEC. 5008. None of the funds appropriated or other-
wise made available pursuant to this Act shall be obligated 
or expended to finance directly any assistance to the govern-
ment of any country whose duly elected head of government 
is deposed by decree or military coup: Provided, That as-
sistance may be resumed to such government if the Presi-
dent determines and certifies to the Committees on Appro-
priations that subsequent to the termination of assistance 
a democratically elected government has taken office: Pro-
vided further, That the provisions of this section shall not 
apply to assistance to promote democratic elections or pub-
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lic participation in democratic processes: Provided further, 
That funds made available pursuant to the previous pro-
visos shall be subject to the regular notification procedures 
of the Committees on Appropriations. 
TRANSFERS 
SEC. 5009. (a)(1) LIMITATION ON TRANSFERS BE-
TWEEN AGENCIES.—None of the funds made available by 
this Act may be transferred to any department, agency, or 
instrumentality of the United States Government, except 
pursuant to a transfer made by, or transfer authority pro-
vided in, this Act or any other appropriation Act. 
(2) Notwithstanding paragraph (1), in addition to 
transfers made by, or authorized elsewhere in, this Act, 
funds appropriated by this Act to carry out the purposes 
of the Foreign Assistance Act of 1961 may be allocated or 
transferred to agencies of the United States Government 
pursuant to the provisions of sections 109, 610, and 632 
of the Foreign Assistance Act of 1961. 
(b) TRANSFERS BETWEEN ACCOUNTS.—None of the 
funds made available by this Act may be obligated under 
an appropriation account to which they were not appro-
priated, except for transfers specifically provided for in this 
Act, unless the President, not less than five days prior to 
the exercise of any authority contained in the Foreign As-
sistance Act of 1961 to transfer funds, consults with and 
provides a written policy justification to the Committees