118 STAT. 2991 PUBLIC LAW 108–447—DEC. 8, 2004 LIMITATION ON EXPENSES SEC. 504. Of the funds appropriated or made available 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 available pursuant to this Act, not to exceed $125,000 shall be available for representa tion allowances for the United States Agency for International Development during the current fiscal year: Provided, That appro priate 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 available 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 available 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 entertain ment allowances: Provided further, That of the funds made available by this Act for the Inter American 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 Develop ment Agency’’, not to exceed $4,000 shall be available for representa tion and entertainment allowances: Provided further, That of the funds made available by this Act under the heading ‘‘Millennium Challenge Corporation’’, not to exceed $115,000 shall be available 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 to provide assist ance for a foreign country under a new bilateral agreement gov erning 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 government, and the Secretary of State shall expeditiously seek to negotiate amendments to existing bilateral agreements, as necessary, to conform with this requirement. (b) REIMBURSEMENT OF FOREIGN TAXES.—An amount equiva lent to 200 percent of the total taxes assessed during fiscal year 2005 on funds appropriated by this Act by a foreign government or entity against commodities financed under United States assist ance programs for which funds are appropriated by this Act, either directly or through grantees, contractors and subcontractors shall be withheld from obligation from funds appropriated for assistance 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 certifies and reports in writing Certification. Reports.
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