; and (2) shall remain available for an additional 90 days from the date on which the availability of such funds would otherwise have expired, including, if applicable, an additional 90 days after date on which such budget authority would have initially expired. (c) Funds in this Act that are required to be apportioned within a specific time period shall be apportioned within such time period, without prior conditions or limitations, including footnotes, that are not included in this or any other Act. Limitation on assistance to countries in default 7012. No part of any appropriation provided under titles III through VI 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 1 calendar year in payment to the United 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 President determines, following consultation with the Committees on Appropriations, that assistance for such country is in the national interest of the United States. Prohibition on taxation of United States assistance 7013. (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, and the Secretary of State and the Administrator of the United States Agency for International Development shall expeditiously seek to negotiate amendments to existing bilateral agreements, as necessary, to conform with this requirement. (b) Notification and reimbursement of foreign taxes (1) An amount equivalent to 200 percent of the total taxes assessed during fiscal year 2021 on funds