H.R. 260 — No Tax Dollars for Terrorists Act

This section declares it is the policy of the United States to oppose foreign assistance to the Taliban by foreign countries and nongovernmental organizations, particularly those receiving U.S. assistance, and to review U.S. assistance provided to such entities. It requires the Secretary of State, within 180 days of enactment, to submit to the appropriate congressional committees (1) a report identifying, to the extent possible, countries and organizations that have provided assistance to the Taliban—including U.S. assistance each receives, assistance provided to the Taliban, and Taliban use of such assistance—and U.S. efforts since August 2021 to oppose such assistance; and (2) a strategy, with an implementation plan, to discourage such assistance, including support for Afghan women and girls suffering under Taliban edicts (without supporting the Taliban) and relocation of eligible, vetted, at-risk Afghans and allies to the United States or third countries. The section further requires the Secretary to submit subsequent reports on strategy implementation every 180 days for five years and, within 30 days of enactment, an unclassified report (with classified annex) on the Rewards for Justice program bounties for Sirajuddin Haqqani, Abdul Aziz Haqqani, and Yahya Haqqani—including bounty status and rationale for changes since September 1, 2021; Haqqani Network terrorist designations; U.S. engagements with these individuals or the network since that date; and any new information on the network's involvement in attacks on U.S. military or civilians.

This section directs the Secretary of State to submit to the appropriate congressional committees, not later than 90 days after enactment, a report on U.S. government-funded direct cash assistance programs in Afghanistan from August 1, 2021, through 30 days after enactment. The report must include (1) a general description of the types of implementing partners and recipients; (2) a description of payment methods; (3) a description of how and where currency exchanges occur; (4) a description of how hawalas (i.e., systems of transferring money through networks of money-lending brokers) are used and related oversight mechanisms; and (5) a description of oversight practices, including how the Department of State prevents the Taliban from accessing such assistance.

This section directs the Secretary of State, in consultation with the Secretary of the Treasury, to submit to the appropriate congressional committees a report on the status of the Afghan Fund not later than 90 days after enactment of this Act and every 180 days thereafter for five years. The report must include, to the extent possible, (1) a list of Taliban members working at Da Afghanistan Bank or serving on its board; and (2) a description of (A) the Taliban's influence over Da Afghanistan Bank; (B) the Afghan Fund's board of trustees, including vetting and selection processes and U.S. agency involvement; (C) conditions for releasing funds to Da Afghanistan Bank; (D) the board's process for deciding on fund activities, including information sources, collection, and verification; and (E) controls to prevent diversion or misuse of funds by the Taliban or other actors upon disbursement.

This section defines the term "appropriate congressional committees" as (1) the Committee on Foreign Affairs and the Committee on Appropriations of the House of Representatives; and (2) the Committee on Foreign Relations and the Committee on Appropriations of the Senate.