121 STAT. 2314
PUBLIC LAW 110–161—DEC. 26, 2007
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 entertainment allowances: Provided further, That of the funds made available by this Act for the Inter-American Foundation, not to exceed $3,000 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 Development Agency’’, not to exceed $4,000 shall be available for representation 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
Negotiations.
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Certification. Reports.
VerDate Aug 31 2005
07:12 Jan 26, 2009
SEC. 606. (a) PROHIBITION ON TAXATION.—None of the funds appropriated under titles II through V 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 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 equivalent to 200 percent of the total taxes assessed during fiscal year 2008 on funds appropriated by this Act by a foreign government or entity against commodities financed under United States assistance 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 2009 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 to the Committees on Appropriations that such taxes have not been reimbursed to the Government of the United States. (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 obligation 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.— (1) The provisions of this section shall not apply to any country or entity the Secretary of State determines— (A) does not assess taxes on United States assistance or which has an effective arrangement that is providing substantial reimbursement of such taxes; or (B) the foreign policy interests of the United States outweigh the policy of this section to ensure that United States assistance is not subject to taxation.
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