123STA T . 33 47PUBLIC LA W 111 – 117 —DE C.1 6, 2 0 0 9foran a d d it iona l4ye ar s fro m t h e date on w hi c hthea v aila b ility ofs u ch funds would otherwise have e xp ired , if such funds are initially obli g ated before the expiration of their respective periods of availability contained in this A ct
- Provide
d fu r th er ,T hat, notwith - standing any other provision of this Act, any funds made available for the purposes of chapter 1 of part I and chapter 4 of part II of the F oreign Assistance Act of 1 96 1 which are allocated or obligated for cash disbursements in order to address balance of payments or economic policy reform ob j ectives, shall remain avail- able until expended .LIM I TA TI ON ONA S SISTAN CE TO CO U NT R IES IN D E F AULT S EC. 70 1 2 . N o part of any appropriation provided under titles III through V I 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 one calendar year in payment to the U nited 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 P resident determines, following consultations with the C ommittees on Appro- priations, that assistance for such country is in the national interest of the United States. P RO H I B ITION ON TA X ATION OF UNITED STATES ASSISTANCE SEC. 701 3 . ( a ) PROHIBITION ON TAXATION. — None of the funds appropriated under titles III through VI of this Act may be made 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 shall expeditiously see k to nego- tiate amendments to existing bilateral agreements, as necessary, to conform with this re q uirement. (b) R EIMBURSEMENT OF FOREI G N TAXES.—An amount equiva- lent to 200 percent of the total taxes assessed during fiscal year 2010 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 2011 and allocated for the central government of such country and for the W est B ank and G a z a program to the extent that the Secretary of State certifies and reports in writing to the Committees on Appropriations that such taxes have not been reimbursed to the Government of the United States. (c) D E M INIMIS E XCEPTION.—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 country or entity pursuant to subsection (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 substantial reimbursement of such taxes. (e) DETERMINATIONS.— Presid e nt.D eter m in a ti o n. C ons ul tation.
