H.R. 8595

Making appropriations for national security, Department of State, and related programs for the fiscal year ending September 30, 2027, and for other purposes.

Sponsor: Mario Diaz-Balart · 0 cosponsors

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Official summary

Written by the Congressional Research Service.

National Security, Department of State, and Related Programs Appropriations Act, 2027

This bill provides FY2027 appropriations for national security, the Department of State, and related programs.

The bill provides appropriations to the State Department for

  • Administration of Foreign Affairs,
  • International Organizations, and
  • International Commissions.

The bill provides appropriations for related programs, including

  • the Asia Foundation,
  • the Center for Middle Eastern-Western Dialogue Trust Fund,
  • the Eisenhower Exchange Fellowship Program,
  • the Israeli Arab Scholarship Program,
  • the East-West Center, and
  • the National Endowment for Democracy.

The bill provides appropriations for other commissions, including

  • the Commission for the Preservation of America's Heritage Abroad,
  • the U.S. Commission on International Religious Freedom,
  • the Commission on Security and Cooperation in Europe,
  • the Congressional-Executive Commission on the People's Republic of China, and 
  • the U.S.-China Economic and Security Review Commission.

The bill provides appropriations to

  • the House Democracy Partnership,
  • the Offices of Inspector General,
  • the State Department and the President for International Security Assistance, and
  • International Financial Institutions for Multilateral Assistance.

The bill provides appropriations for bilateral economic assistance, including programs and activities conducted by

  • the President;
  • Independent Agencies, including the Peace Corps, the Millennium Challenge Corporation, and the U.S. Foundation for Natural Security and Counterterrorism,
  • the Department of the Treasury.

The bill provides appropriations for export and investment assistance to

  • the Export-Import Bank of the United States,
  • the U.S. International Development Finance Corporation, and
  • the U.S. Trade and Development Agency.

The bill sets forth requirements and restrictions for using funds provided by this and other appropriations acts.

Text of the bill

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A National Security, Department of State, and Related Programs Appropriations Act, 2027

I DEPARTMENT OF STATE AND RELATED PROGRAMS

II Oversight of Diplomatic Engagement and Foreign Assistance

III BILATERAL ECONOMIC ASSISTANCE

IV INTERNATIONAL SECURITY ASSISTANCE

V MULTILATERAL ASSISTANCE

VI EXPORT AND INVESTMENT ASSISTANCE

VII GENERAL PROVISIONS

Sec. 7013. Since introduced

(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 government.

(b) Notification and reimbursement of foreign taxes. An amount equivalent to 200 percent of the total taxes assessed during fiscal year 2027 on funds appropriated by this Act and prior Acts making appropriations for national security, Department of State, and related programs by a foreign government or entity against United States assistance programs, either directly or through grantees, contractors, and subcontractors, shall be withheld from obligation from funds appropriated for assistance for fiscal year 2028 and for prior fiscal years and allocated for the central government of such country or for the West Bank and Gaza program, as applicable, if, not later than September 30, 2028, such taxes have not been reimbursed.

(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 foreign government or entity pursuant to subsection (b) shall be reprogrammed for assistance for countries which do not assess taxes on United States assistance or which have an effective arrangement that is providing substantial reimbursement of such taxes, and that can reasonably accommodate such assistance in a programmatically responsible manner.

(e) Determinations

(1) In general. The provisions of this section shall not apply to any foreign government or entity that assesses such taxes if the Secretary of State reports to the Committees on Appropriations that—

(A) such foreign government or entity has an effective arrangement that is providing substantial 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 subject to taxation.

(2) Consultation. The Secretary of State shall consult with the Committees on Appropriations at least 15 days prior to exercising the authority of this subsection with regard to any foreign government or entity.

(f) Definitions. As used in this section:

(1) Bilateral agreement. The term bilateral agreement refers to a framework bilateral agreement between the Government 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.

(2) Taxes and taxation. The term taxes and taxation shall include value added taxes and customs duties but shall not include individual income taxes assessed to local staff.

VIII Additional general provision

B Safeguard American Voter Eligibility Act