H. R. 244—489 
law enforcement agency, or any other entity carrying out the fol-
lowing activities: criminal investigations, prosecutions, and adju-
dications; administrative discipline; and the monitoring of such 
Web sites undertaken as part of official business. 
(c) PROHIBITION
ON PROMOTION
OF TOBACCO.—None of the 
funds made available by this Act shall be available to promote 
the sale or export of tobacco or tobacco products, or to seek the 
reduction or removal by any foreign country of restrictions on 
the marketing of tobacco or tobacco products, except for restrictions 
which are not applied equally to all tobacco or tobacco products 
of the same type. 
AVAILABILITY OF FUNDS 
SEC. 7011. No part of any appropriation contained in this 
Act shall remain available for obligation after the expiration of 
the current fiscal year unless expressly so provided by this Act: 
Provided, That funds appropriated for the purposes of chapters 
1 and 8 of part I, section 661, chapters 4, 5, 6, 8, and 9 of 
part II of the Foreign Assistance Act of 1961, section 23 of the 
Arms Export Control Act, and funds provided under the headings 
‘‘Development Credit Authority’’ and ‘‘Assistance for Europe, Eur-
asia and Central Asia’’ shall remain available for an additional 
4 years from the date on which the availability of such funds 
would otherwise have expired, if such funds are initially obligated 
before the expiration of their respective periods of availability con-
tained in this Act: Provided further, That notwithstanding any 
other provision of this Act, any funds made available for the pur-
poses of chapter 1 of part I and chapter 4 of part II of the Foreign 
Assistance Act of 1961 which are allocated or obligated for cash 
disbursements in order to address balance of payments or economic 
policy reform objectives, shall remain available for an additional 
4 years from the date on which the availability of such funds 
would otherwise have expired, if such funds are initially allocated 
or obligated before the expiration of their respective periods of 
availability contained in this Act: Provided further, That the Sec-
retary of State shall provide a report to the Committees on Appro-
priations not later than October 30, 2017, detailing by account 
and source year, the use of this authority during the previous 
fiscal year. 
LIMITATION ON ASSISTANCE TO COUNTRIES IN DEFAULT 
SEC. 7012. No part of any appropriation provided under titles 
III through VI in this Act shall be used to furnish assistance 
to the government of any country which is in default during a 
period in excess of 1 calendar year in payment to the United 
States of principal or interest on any loan made to the government 
of such country by the United States pursuant to a program for 
which funds are appropriated under this Act unless the President 
determines, following consultations with the Committees on Appro-
priations, that assistance for such country is in the national interest 
of the United States. 
PROHIBITION ON TAXATION OF UNITED STATES ASSISTANCE 
SEC. 7013. (a) PROHIBITION ON TAXATION.—None of the funds 
appropriated under titles III through VI of this Act may be made
H. R. 244—490 
available 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 provided by the United States 
shall be exempt from taxation, or reimbursed, by the foreign govern-
ment, and the Secretary of State and the Administrator of the 
United States Agency for International Development shall expedi-
tiously seek to negotiate amendments to existing bilateral agree-
ments, as necessary, to conform with this requirement. 
(b) NOTIFICATION AND REIMBURSEMENT OF FOREIGN TAXES.— 
An amount equivalent to 200 percent of the total taxes assessed 
during fiscal year 2017 on funds appropriated by this Act and 
prior Acts making appropriations for the Department of State, 
foreign operations, and related programs by a foreign government 
or entity against United States assistance programs, either directly 
or through grantees, contractors, and subcontractors shall be with-
held from obligation from funds appropriated for assistance for 
fiscal year 2018 and for prior fiscal years and allocated for the 
central government of such country or for the West Bank and 
Gaza program if, not later than September 30, 2018, such taxes 
have not been reimbursed: Provided, That the Secretary of State 
shall report to the Committees on Appropriations by such date 
on the foreign governments and entities that have not reimbursed 
such taxes, including any amount of funds withheld pursuant to 
this subsection. 
(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 obliga-
tion for each foreign government or entity pursuant to subsection 
(b) shall be reprogrammed for assistance for countries which do 
not assess taxes on United States assistance or which have an 
effective arrangement that is providing substantial reimbursement 
of such taxes, and that can reasonably accommodate such assistance 
in a programmatically responsible manner. 
(e) DETERMINATIONS.— 
(1) The provisions of this section shall not apply to any 
foreign government or entity that assesses such taxes if the 
Secretary of State reports to the Committees on Appropriations 
that— 
(A) such foreign government or entity has an effective 
arrangement that is providing substantial reimbursement 
of such taxes; or 
(B) the foreign policy interests of the United States 
outweigh the purpose of this section to ensure that United 
States assistance is not subject to taxation. 
(2) The Secretary of State shall consult with the Commit-
tees on Appropriations at least 15 days prior to exercising 
the authority of this subsection with regard to any foreign 
government 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 assistance contained in this 
section. 
(g) DEFINITIONS.—As used in this section— 
(1) the term ‘‘bilateral agreement’’ refers to a framework 
bilateral agreement between the Government of the United 
States and the government of the country receiving assistance
H. R. 244—491 
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 describes, among other 
things, the treatment for tax purposes that will be accorded 
the United States assistance provided under that agreement; 
and 
(2) the term ‘‘taxes and taxation’’ shall include value added 
taxes and customs duties but shall not include individual 
income taxes assessed to local staff. 
(h) REPORT.—The Secretary of State, in consultation with the 
heads of other relevant departments or agencies of the United 
States Government, shall submit a report to the Committees on 
Appropriations, not later than 90 days after the enactment of this 
Act, detailing steps taken by such departments or agencies to 
comply with the requirements of this section, including rules, regu-
lations, and policy guidance issued pursuant to subsection (f). 
RESERVATIONS OF FUNDS 
SEC. 7014. (a) REPROGRAMMING.—Funds appropriated under 
titles III 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 notification procedures of the Committees on Appro-
priations: 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) EXTENSION OF AVAILABILITY.—In addition to the authority 
contained in subsection (a), the original period of availability of 
funds appropriated by this Act and administered by the Department 
of State or the United States Agency for International Development 
that are specifically designated for particular programs or activities 
by this or any other Act may be extended for an additional fiscal 
year if the Secretary of State or the USAID Administrator, as 
appropriate, determines and reports promptly to the Committees 
on Appropriations 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 original period 
of availability: Provided, That such designated funds that continue 
to be available for an additional fiscal year shall be obligated 
only for the purpose of such designation. 
(c) OTHER ACTS.—Ceilings and specifically designated funding 
levels contained in this Act shall not be applicable to funds or 
authorities appropriated or otherwise made available by any subse-
quent Act unless such Act specifically so directs: Provided, That 
specifically designated funding levels or minimum funding require-
ments contained in any other Act shall not be applicable to funds 
appropriated by this Act. 
NOTIFICATION REQUIREMENTS 
SEC. 7015. (a) NOTIFICATION
OF
CHANGES
IN
PROGRAMS, 
PROJECTS, AND ACTIVITIES.—None of the funds made available in 
titles I and II of this Act or prior Acts making appropriations
H. R. 244—492 
for the Department of State, foreign operations, and related pro-
grams to the departments and agencies funded by this Act that 
remain available for obligation in fiscal year 2017, or provided 
from any accounts in the Treasury of the United States derived 
by the collection of fees or of currency reflows or other offsetting 
collections, or made available by transfer, to the departments and 
agencies funded by this Act, shall be available for obligation to— 
(1) create new programs; 
(2) eliminate a program, project, or activity; 
(3) close, suspend, open, or reopen a mission or post; 
(4) create, close, reorganize, or rename bureaus, centers, 
or offices; or 
(5) contract out or privatize any functions or activities 
presently performed by Federal employees; 
unless previously justified to the Committees on Appropriations 
or such Committees are notified 15 days in advance of such obliga-
tion. 
(b) NOTIFICATION OF REPROGRAMMING OF FUNDS.—None of the 
funds provided under titles I and II of this Act or prior Acts 
making appropriations for the Department of State, foreign oper-
ations, and related programs, to the departments and agencies 
funded under titles I and II of this Act that remain available 
for obligation in fiscal year 2017, or provided from any accounts 
in the Treasury of the United States derived by the collection 
of fees available to the department and agency funded under title 
I of this Act, shall be available for obligation or expenditure for 
activities, programs, or projects through a reprogramming of funds 
in excess of $1,000,000 or 10 percent, whichever is less, that— 
(1) augments or changes existing programs, projects, or 
activities; 
(2) relocates an existing office or employees; 
(3) reduces by 10 percent funding for any existing program, 
project, or activity, or numbers of personnel by 10 percent 
as approved by Congress; or 
(4) results from any general savings, including savings 
from a reduction in personnel, which would result in a change 
in existing programs, activities, or projects as approved by 
Congress; 
unless the Committees on Appropriations are notified 15 days in 
advance of such reprogramming of funds. 
(c) NOTIFICATION REQUIREMENT.—None of the funds made 
available by this Act under the headings ‘‘Global Health Programs’’, 
‘‘Development Assistance’’, ‘‘International Organizations and Pro-
grams’’, ‘‘Trade and Development Agency’’, ‘‘International Narcotics 
Control and Law Enforcement’’, ‘‘Economic Support Fund’’, ‘‘Democ-
racy Fund’’, ‘‘Assistance for Europe, Eurasia and Central Asia’’, 
‘‘Peacekeeping 
Operations’’, 
‘‘Nonproliferation, 
Anti-terrorism, 
Demining and Related Programs’’, ‘‘Millennium Challenge Corpora-
tion’’, ‘‘Foreign Military Financing Program’’, ‘‘International Military 
Education and Training’’, and ‘‘Peace Corps’’, shall be available 
for obligation for activities, programs, projects, type of materiel 
assistance, countries, or other operations not justified or in excess 
of the amount justified to the Committees on Appropriations for 
obligation under any of these specific headings unless the Commit-
tees on Appropriations are notified 15 days in advance: Provided, 
That the President shall not enter into any commitment of funds 
appropriated for the purposes of section 23 of the Arms Export