188 
(iv) initiates any new, major infra-
structure development; or 
(v) legitimizes the Taliban or other 
extremist organizations in areas not under 
the control of the Government of Afghani-
stan. 
(B) CERTIFICATION AND REPORT.—Prior 
to the initial obligation of funds made available 
by this Act under the headings ‘‘Economic Sup-
port Fund’’ and ‘‘International Narcotics Con-
trol and Law Enforcement’’ for assistance for 
the central Government of Afghanistan, the 
Secretary of State shall certify and report to 
the Committees on Appropriations, after con-
sultation with the Government of Afghanistan, 
that— 
(i) goals and benchmarks for the spe-
cific uses of such funds have been estab-
lished by the Governments of the United 
States and Afghanistan; 
(ii) conditions are in place that in-
crease the transparency and accountability 
of the Government of Afghanistan for 
funds obligated under the New Develop-
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189 
ment Partnership or other incentive-based 
programs; 
(iii) the Government of Afghanistan is 
implementing laws and policies to govern 
democratically and protect the rights of in-
dividuals, civil society, and the media; 
(iv) the Government of Afghanistan is 
taking consistent steps to protect and ad-
vance the rights of women and girls in Af-
ghanistan; 
(v) the Government of Afghanistan is 
effectively implementing a whole-of-govern-
ment, anti-corruption strategy that has 
been endorsed by the High Council on 
Rule of Law and Anti-Corruption, as 
agreed to at the Brussels Conference on 
Afghanistan in October 2016, and is pros-
ecuting individuals alleged to be involved in 
corrupt or illegal activities in Afghanistan; 
(vi) monitoring and oversight frame-
works for programs implemented with such 
funds are in accordance with all applicable 
audit policies of the Department of State 
and the United States Agency for Inter-
national Development, including in areas 
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190 
under the control of the Taliban or other 
extremist organizations; 
(vii) the necessary policies and proce-
dures are in place to ensure Government of 
Afghanistan compliance with section 7013 
of this Act, ‘‘Prohibition on Taxation of 
United States Assistance’’; and 
(viii) the Government of Afghanistan 
is publicly reporting its national budget, 
including revenues and expenditures. 
(C) WAIVER.—The Secretary of State may 
waive the certification requirement of subpara-
graph (B) if the Secretary determines that to 
do so is important to the national security in-
terest of the United States and the Secretary 
submits a report to the Committees on Appro-
priations, in classified form if necessary, on the 
justification for the waiver and the reasons why 
any of the requirements of subparagraph (B) 
cannot be met. 
(D) PROGRAMS.—Funds appropriated by 
this Act that are made available for assistance 
for Afghanistan shall be made available in the 
following manner— 
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191 
(i) for programs that protect and 
strengthen the rights of women and girls 
and promote the political and economic 
empowerment of women, including their 
meaningful inclusion in political processes; 
(ii) for programs in South and Cen-
tral Asia to expand linkages between Af-
ghanistan and countries in the region; and 
(iii) to assist the Government of Af-
ghanistan in developing and executing a 
transparent and consistently applied sys-
tem of legitimate revenue generation and 
expenditures. 
(E) TAXATION.—None of the funds appro-
priated by this Act for assistance for Afghani-
stan may be made available for direct govern-
ment-to-government assistance unless the Sec-
retary of State certifies and reports to the Com-
mittees on Appropriations that United States 
companies and organizations that are imple-
menting United States foreign assistance pro-
grams in Afghanistan in a manner consistent 
with United States laws and regulations are not 
subjected by such government to taxes or other 
fees in contravention of diplomatic and other 
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192 
agreements between the Governments of the 
United States and Afghanistan, or to retaliation 
for the nonpayment of taxes or fees imposed in 
the past: Provided, That not later than 90 days 
after enactment of this Act, the Secretary of 
State shall submit to the Committees on Appro-
priations an assessment of the dollar value of 
improper taxes or fees levied by such govern-
ment against such companies and organizations 
in fiscal years 2015, 2016, and 2017. 
(3) GOALS AND BENCHMARKS.—Not later than 
90 days after enactment of this Act, the Secretary 
of State shall submit to the appropriate congres-
sional committees a report describing the goals and 
benchmarks required in paragraph (2)(B)(i): Pro-
vided, That not later than 6 months after the sub-
mission of such report and every 6 months there-
after until September 30, 2019, the Secretary of 
State shall submit a report to such committees on 
the status of achieving such goals and benchmarks: 
Provided further, That the Secretary of State should 
suspend assistance for the Government of Afghani-
stan if any report required by this paragraph indi-
cates that such government is failing to make meas-
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193 
urable progress in meeting such goals and bench-
marks. 
(4) AUTHORITIES.— 
(A) Funds appropriated by this Act under 
title III through VI that are made available for 
assistance for Afghanistan may be made avail-
able— 
(i) notwithstanding section 7012 of 
this Act or any similar provision of law 
and section 660 of the Foreign Assistance 
Act of 1961; 
(ii) for reconciliation programs and 
disarmament, 
demobilization, 
and 
re-
integration activities for former combat-
ants who have renounced violence against 
the Government of Afghanistan, in accord-
ance with section 7046(a)(2)(B)(ii) of the 
Department of State, Foreign Operations, 
and Related Programs Appropriations Act, 
2012 (division I of Public Law 112–74); 
and 
(iii) for an endowment to empower 
women and girls. 
(B) Section 7046(a)(2)(A) of division I of 
Public Law 112–74 shall apply to funds appro-
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194 
priated by this Act for assistance for Afghani-
stan. 
(5) BASING RIGHTS AGREEMENT.—None of the 
funds made available by this Act may be used by the 
United States Government to enter into a perma-
nent basing rights agreement between the United 
States and Afghanistan. 
(b) PAKISTAN.— 
(1) CERTIFICATION
REQUIREMENT.—None of 
the funds appropriated or otherwise made available 
by this Act under the headings ‘‘Economic Support 
Fund’’, ‘‘International Narcotics Control and Law 
Enforcement’’, and ‘‘Foreign Military Financing 
Program’’ for assistance for the Government of 
Pakistan may be made available unless the Secretary 
of State certifies and reports to the Committees on 
Appropriations that the Government of Pakistan 
is— 
(A) cooperating with the United States in 
counterterrorism efforts against the Haqqani 
Network, the Quetta Shura Taliban, Lashkar e- 
Tayyiba, Jaish-e-Mohammed, Al-Qaeda, and 
other domestic and foreign terrorist organiza-
tions, including taking effective steps to end 
support for such groups and prevent them from 
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195 
basing and operating in Pakistan and carrying 
out cross border attacks into neighboring coun-
tries; 
(B) not supporting terrorist activities 
against United States or coalition forces in Af-
ghanistan, and Pakistan’s military and intel-
ligence agencies are not intervening extra-judi-
cially into political and judicial processes in 
Pakistan; 
(C) not financing or otherwise supporting 
schools supported by, affiliated with, or run by 
the Taliban or any designated foreign terrorist 
organization; 
(D) dismantling improvised explosive de-
vice (IED) networks and interdicting precursor 
chemicals used in the manufacture of IEDs; 
(E) preventing the proliferation of nuclear- 
related material and expertise; 
(F) issuing visas in a timely manner for 
United States visitors engaged in counterter-
rorism efforts and assistance programs in Paki-
stan; and 
(G) providing humanitarian organizations 
access to detainees, internally displaced per-
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sons, and other Pakistani civilians affected by 
the conflict. 
(2) WAIVER.—The Secretary of State, after 
consultation with the Secretary of Defense, may 
waive the certification requirement of paragraph (1) 
if the Secretary determines that to do so is impor-
tant to the national security interest of the United 
States and the Secretary submits a report to the 
Committees on Appropriations, in classified form if 
necessary, on the justification for the waiver and the 
reasons why any part of the certification require-
ment of paragraph (1) has not been met. 
(3) ASSISTANCE.— 
(A) Funds appropriated by this Act under 
the heading ‘‘Foreign Military Financing Pro-
gram’’ for assistance for Pakistan may be made 
available only to support counterterrorism and 
counterinsurgency capabilities in Pakistan. 
(B) Funds appropriated by this Act under 
the headings ‘‘Economic Support Fund’’ and 
‘‘Nonproliferation, 
Anti-terrorism, 
Demining 
and Related Programs’’ that are available for 
assistance for Pakistan shall be made available 
to interdict precursor materials from Pakistan 
to Afghanistan that are used to manufacture 
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IEDs, including calcium ammonium nitrate; to 
support programs to train border and customs 
officials in Pakistan and Afghanistan; and for 
agricultural extension programs that encourage 
alternative fertilizer use among Pakistani farm-
ers. 
(4) SCHOLARSHIPS FOR WOMEN.—The author-
ity and directives of section 7044(d)(4) of the De-
partment of State, Foreign Operations, and Related 
Programs Appropriations Act, 2015 (division J of 
Public Law 113–235) shall apply to funds appro-
priated by this Act that are made available for as-
sistance for Pakistan: Provided, That prior to the 
obligation of funds for such purposes, the USAID 
Administrator shall consult with the Committees on 
Appropriations. 
(5) REPORTS.— 
(A)(i) The spend plan required by section 
7076 of this Act for assistance for Pakistan 
shall include achievable and sustainable goals, 
benchmarks for measuring progress, and ex-
pected results regarding combating poverty and 
furthering development in Pakistan, countering 
terrorism and extremism, and establishing con-
ditions conducive to the rule of law and trans-
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198 
parent and accountable governance: Provided, 
That not later than 6 months after submission 
of such spend plan, and each 6 months there-
after until September 30, 2019, the Secretary 
of State shall submit a report to the Commit-
tees on Appropriations on the status of achiev-
ing the goals and benchmarks in such plan. 
(ii) The Secretary of State should suspend 
assistance for the Government of Pakistan if 
any report required by clause (i) indicates that 
Pakistan is failing to make measurable progress 
in meeting such goals or benchmarks. 
(B) Not later than 90 days after enact-
ment of this Act, the Secretary of State shall 
submit a report to the appropriate congres-
sional committees detailing the costs and objec-
tives associated with significant infrastructure 
projects supported by the United States in 
Pakistan, and an assessment of the extent to 
which such projects achieve such objectives. 
(6) OVERSIGHT.—The Secretary of State shall 
take all practicable steps to ensure that mechanisms 
are in place for monitoring, oversight, and control of 
funds made available by this subsection for assist-
ance for Pakistan. 
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