; and (2) efforts the United States has taken since August 2021 to oppose foreign countries from providing financial or material support to the Taliban, particularly those foreign countries that receive United States-provided foreign assistance. (c) Strategy and reports (1) In general Not later than 90 days after the date of the enactment of this Act, the Secretary of State shall develop a strategy to discourage foreign countries from providing financial or material support to the Taliban, including by using United States-provided foreign assistance to discourage countries from providing such support to the Taliban. (2) Reports (A) Initial report Not later than the date on which the strategy required by paragraph (1) is completed, the Secretary of State shall submit to the appropriate congressional committees a report 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 by paragraph (1) is completed, and every 180 days thereafter, the Secretary of State shall submit to the appropriate congressional committees a report on the implementation of the strategy, including the impact of the strategy in discouraging foreign countries from providing financial or material support to the Taliban. 2. Report on direct cash assistance programs in Afghanistan (a) In general Not later than 90 days after the date of the enactment of this Act, the Secretary of State, in consultation with the Administrator of the United States Agency for International Development, shall submit to the appropriate congressional committees a report on United States Government-funded direct cash assistance programs in Afghanistan during the period beginning on August 1, 2021, and ending on the date that is 30 days after the date of enactment of this Act. (b) Matters To be included The report required by subsection (a) shall, with respect to such direct cash assistance programs, include— (1) an identification of implementing partners and recipients