(a) Statement of policy.—It is the policy of the United States to oppose the provision of financial or material support by foreign countries to the Taliban that is inconsistent with United States law or policy.

(b) Report.—Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall submit to the appropriate congressional committees a report identifying, to the maximum extent possible—

(1) foreign countries that have provided financial or material support to the Taliban since September 1, 2021, that is inconsistent with United States law or policy, 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; and

(2) efforts the United States has taken since September 1, 2021, to oppose foreign countries from providing financial or material support to the Taliban if doing so is inconsistent with United States law or policy.

(c) Strategy and reports.—

(1) IN GENERAL.—Not later than 180 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 that is inconsistent with United States law or policy.

(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.—

(i) IN GENERAL.—Not later than 180 days after the date on which the strategy required by paragraph (1) is completed, and annually thereafter for 5 years, 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 that is inconsistent with United States law or policy.

(ii) FORM.—The report required by this subparagraph shall be submitted in unclassified form, but may contain a classified annex if necessary.

(d) Appropriate congressional committees defined.—In this section, the term “appropriate congressional committees” means—

(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.

(a) In general.—The Administrator of the United States Agency for International Development, in consultation with the Secretary of State, 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. The report shall be submitted in conjunction with the submission of the Fiscal Year 2023 Annual Financial Report of the United States Agency for International Development.

(b) Matters to be included.—The report required by subsection (a) shall, with respect to such direct cash assistance programs, include—

(1) a description of method of payments;

(2) a description of how and where currency exchanges occur;

(3) a description of if and how hawalas are used and the oversight mechanisms in place regarding use of hawalas to transfer funds in United States Government funded direct cash assistance programs in Afghanistan; and

(4) a description of safeguards, including oversight processes, to prevent the Taliban from accessing cash assistance under such programs.

(c) Appropriate congressional committees defined.—In this section, the term “appropriate congressional committees” means—

(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.

(a) In general.—Not later than 90 days after the date of the enactment of this Act, and annually thereafter, the Secretary of State shall submit to the appropriate congressional committees a report on the status of the Afghan Fund.

(b) Matters to be included.—The report required by subsection (a) shall include, to the maximum extent possible—

(1) a description of the Taliban’s influence over Da Afghanistan Bank, including a list of Taliban members employed by such Bank or serving on its board of directors;

(2) a description of the Afghan Fund’s board of trustees, including the process for vetting and selection of trustees;

(3) the conditions necessary for the United States Government to support disbursements from the Afghan Fund to Da Afghanistan Bank;

(4) how the Afghan Fund’s board of trustees determines the Fund’s activities, including what kind of information will inform the board’s decisions, and how the board will collect and verify this information; and

(5) a description of what controls have been put into place to ensure funds and disbursements are not diverted to or misused by the Taliban.

(c) Sunset.—This section shall terminate on the date that all disbursements from the Afghan Fund have been made.

(d) Appropriate congressional committees defined.—In this section, the term “appropriate congressional committees” means—

(1) the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives; and

(2) the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate.