; 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) Implementation The Secretary of State shall issue and update rules, regulations, or policy guidance, as appropriate, to implement the prohibition against the taxation of assistance contained in this section. (g) 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. (h) Report Not later than 90 days after enactment of this Act, the Secretary of State, in consultation with the heads of other relevant agencies of the United States Government, shall submit a report to the Committees on Appropriations on the requirements contained under this section in the report accompanying this Act. reservations of funds 7014. (a) Reprogramming Funds appropriated under titles III through VI 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: Provided , That any such