Protecting American Taxpayers Act

(a) Statement of policy. It is the policy of the United States—

(1) to oppose the provision of foreign assistance by foreign countries and nongovernmental organizations to the Taliban, particularly those countries and organizations that receive United States-provided foreign assistance; and

(2) to review United States-provided foreign assistance to such foreign countries and nongovernmental organizations that have provided foreign assistance to the Taliban.

(b) Report. Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall submit a report to the appropriate congressional committees that identifies, to the extent possible—

(1) foreign countries and nongovernmental organizations that have provided foreign assistance to the Taliban, including—

(A) the amount of United States-provided foreign assistance each country or organization receives, if any;

(B) the amount of foreign assistance each country or organization has provided to the Taliban; and

(C) a description of how the Taliban has utilized such foreign assistance; and

(2) efforts the United States has taken since August 2021 to oppose foreign countries and nongovernmental organizations from providing foreign assistance to the Taliban, particularly those foreign countries and organizations that receive United States-provided foreign assistance.

(c) Strategy and reports

(1) In general. Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall develop and implement a strategy to discourage foreign countries and nongovernmental organizations from providing foreign assistance to the Taliban. The strategy shall include efforts to support Afghan women and girls who are suffering under Taliban edicts, in a way that does not support the Taliban.

(2) Reports

(A) Initial report. Not later than the date on which the strategy required under paragraph (1) is completed, the Secretary of State shall submit a report to the appropriate congressional committees detailing the strategy and a plan for its implementation.

(B) Subsequent reports. Not later than 180 days after the date on which the strategy required under paragraph (1) is completed, and every 180 days thereafter for the following 5 years, the Secretary of State shall submit a report to the appropriate congressional committees describing the implementation of the strategy, including the impact of the strategy in discouraging foreign countries and nongovernmental organizations from providing financial or material support to the Taliban.

(C) Additional report

(i) In general. Not later than 30 days after the date of the enactment of this Act, the Secretary of State shall submit a report to the appropriate congressional committees regarding the decision to terminate the bounty on Sirajuddin Haqqani and other key members of the Haqqani Network under the Rewards for Justice program.

(ii) Matters to be included. The report required under clause (i) shall include the following:

(I) The status of the bounty on Sirajuddin Haqqani, Abdul Aziz Haqqani, and Yahya Haqqani under the Rewards for Justice program and the rationale for any changes made since September 1, 2021.

(II) An identification of members of the Haqqani Network who are Specially Designated Global Terrorists and the status of the designation of the Haqqani Network as a foreign terrorist organization.

(III) A description of any United States Government engagements with Sirajuddin Haqqani, Abdul Aziz Haqqani, Yahya Haqqani, or the Haqqani Network since September 1, 2021.

(IV) Whether new information has emerged relating to the involvement of the Haqqani Network in terrorist attacks targeting the United States Military or United States civilians.

(iii) Form. The report required under clause (i) shall be submitted in unclassified form, but may include a classified annex.

(d) Suspension of foreign assistance. The Secretary of State shall immediately suspend all foreign assistance being sent to any country or nongovernmental organization that has provided assistance to the Taliban, as determined by the Secretary.