1. Strategy to oppose financial or material support by foreign countries to the Taliban (a) Statement of policy It is the policy of the United States— (1) to oppose the provision of financial or material support by foreign countries to the Taliban, particularly those countries that receive United States-provided foreign assistance; and (2) to review United States-provided financial assistance to such foreign countries that have provided financial or material support to the Taliban. (b) Report Not later than 90 days after the date of the enactment of this Act, and the Secretary of State shall submit to the appropriate congressional committees a report identifying— (1) foreign countries that have provided financial or material support to the Taliban, including— (A) the amount of United States-provided foreign assistance each country receives, if any; (B) the amount of financial or material support each country has provided to the Taliban; and (C) a description of how the Taliban has utilized such financial or material support