123STA T . 33 48PUBLIC LA W 111 – 11 7—DE C.1 6, 2 0 0 9(1)Theprovis io n so ft his se c tion sh al l not appl y to any co u ntry or entity the S ecretary of State d eter m ines — ( A ) does not assess ta x es on U nited States assistance or w hich has an effective arran g ement that is providing su b stantial 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 sub j ect to taxation . ( 2 ) The Secretary of State shall consult with the C ommit - tees on Appropriations at least 1 5 days prior to exercising the authority of this subsection with regard to any country or entity. (f) IMPLE ME NTA T IO N.—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) D E F INITION S .—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 framewor k bilateral agreement between the G overnment of the United States and the government of the country receiving assistance 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. R ESER V ATIONS OF F U N D S SE C . 70 1 4 . (a) F unds appropriated under titles II through V I 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
- Provide
d, That any such reprogramming shall be subject to the regular notification procedures of the Committees on Appropriations: Pro - vided fu r th er, That assistance that is reprogrammed pursuant to this subsection shall be made available under the same terms and conditions as originally provided. (b) In addition to the authority contained in subsection (a), the original period of availability of funds appropriated by this Act and administered by the United States Agency for International Development (USAID) that are specifically designated for particular programs or activities by this or any other Act shall be extended for an additional fiscal year if the USAID Administrator 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. Det e rmina ti o n .R e p ort s . N oti f i c ation. Re gul ations. C onsultation. Dea d line.
