(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; 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.

(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;

(2) a description of method of payments;

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

(4) a description of how hawalas are used and the oversight mechanism in place regarding use of hawalas to transfer funds; and

(5) a description of how oversight is conducted, including information on how the Department of State prevents the Taliban from accessing cash assistance under such programs.

(c) Hawala defined.—In this section, the term “hawala’” means a system of transferring money through a network of money lending brokers.

(a) In general.—Not later than 90 days after the date of the enactment of this Act, and every 180 days thereafter, the Secretary of State, in consultation with the Administrator of the United States Agency for International Development and the Secretary of the Treasury, 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—

(1) a list of Taliban members working at Da Afghanistan Bank or serving on the Bank’s board; and

(2) a description of—

(A) the Taliban’s influence over Da Afghanistan Bank;

(B) the Afghan Fund’s board of trustees, including how the Fund’s trustees were vetted and selected, and what United States agencies were involved in the vetting and selection process;

(C) the conditions necessary for funds in the Afghan Fund to be released to Da Afghanistan Bank;

(D) how the Afghan Fund’s board of trustees will decide on the type and appropriateness of 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

(E) a description of what controls have been put into place to ensure funds are not diverted to or misused by the Taliban or other actors when the Fund begins making disbursements.

In this Act, the term ‘‘appropriate congressional committees’’ means—