$38,000,000, to remain available until expended: Provided, That amounts made available under this heading may be made available to contract for services as described in section 129(d)(3)(A) of the Foreign Assistance Act of 1961, without regard to the location in which such services are performed. DEBT RESTRUCTURING For Bilateral Economic Assistance—Department of the Treasury—Debt Restructuring there is appropriated $26,000,000, to remain available until September 30, 2027, for the costs, as defined in section 502 of the Congressional Budget Act of 1974, of modifying loans and loan guarantees for, or credits extended to, such countries as the President may determine, including the costs of selling, reducing, or canceling amounts owed to the United States pursuant to multilateral debt restructurings, including Paris Club debt restructurings and the Common Framework for Debt Treatments beyond the Debt Service Suspension Initiative : Provided, That such amounts may be used notwithstanding any other provision of law. TROPICAL FOREST AND CORAL REEF CONSERVATION For the costs, as defined in section 502 of the Congressional Budget Act of 1974, of modifying loans and loan guarantees, as the President may determine, for which funds have been appropriated or otherwise made available for programs within the International Affairs Budget Function 150, including the costs of selling, reducing, or canceling amounts owed to the United States as a result of concessional loans made to eligible countries pursuant to part V of the Foreign Assistance Act of 1961, $15,000,000, to remain available until September 30, 2027. IV INTERNATIONAL SECURITY ASSISTANCE Department of State INTERNATIONAL NARCOTICS CONTROL AND LAW ENFORCEMENT For necessary expenses to carry out section 481 of the Foreign Assistance Act of 1961, $1,400,000,000, to remain available until September 30, 2025, of which $115,000,000 is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency