; (viii) informing its citizens of the dangers of the journey to the southwest border of the United States; and (ix) implementing policies that improve the environment for foreign investment, including executing tax reform in a transparent manner, ensuring effective legal mechanisms for reimbursements of tax refunds owed to United States businesses, and resolving disputes involving the confiscation of real property of United States entities. (B) Reprogramming If the Secretary is unable to make the certification required by subparagraph (A) for one or more of the central governments, such assistance shall be reprogrammed for assistance for civil society organizations in such country, or for other countries in Latin America and the Caribbean, notwithstanding the funding provisions in this subsection and the limitations in section 7019 of this Act: Provided, That any such reprogramming shall be subject to the regular notification procedures of the Committees on Appropriations. (C) Exceptions The limitation of subparagraph (A) shall not apply to funds appropriated by this Act that are made available for— (i) judicial entities and activities related to combating corruption and impunity; (ii) programs to combat gender-based violence; (iii) programs to promote and protect human rights, including those of Indigenous communities and Afro-descendants; (iv) humanitarian assistance