; and (x) implementing policies that improve the environment for businesses, including foreign businesses, to operate and invest, 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) 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 to combat 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, and to investigate human rights abuses; (iv) support for women’s economic empowerment; (v) humanitarian assistance