Strategy to oppose financial or material support by foreign countries and nongovernmental organizations 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 and nongovernmental organizations to the Taliban, particularly countries and organizations that receive United States-provided foreign assistance; and (2) to review United States-provided financial assistance to foreign countries and nongovernmental organizations that have provided financial or material support to the Taliban. (b) Report Not later than 30 days after the date of the enactment of this Act, the Secretary of State shall submit a report to the appropriate congressional committees that identifies— (1) foreign countries and nongovernmental organizations that have provided financial or material support to the Taliban, including— (A) the amount of United States-provided foreign assistance each such country or organization receives, if any; (B) the amount of financial or material support each such country or organization 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 and nongovernmental organizations from providing financial or material support to the Taliban, particularly foreign countries and organizations that receive United States-provided foreign assistance. (c) Strategy and reports (1) Strategy (A) Development Not later than 30 days after the date of the enactment of this Act, the Secretary of State shall develop a strategy to discourage foreign countries and nongovernmental organizations from providing financial or material support to the Taliban, including by using United States-provided foreign assistance to discourage countries and organizations from providing such support to the Taliban. (B) Implementation Not later than 60 days after the date of the enactment of this Act, the Secretary of State shall implement the strategy developed pursuant to subparagraph (A). (2) Reports (A) Initial report Not later than the date of the completion of the strategy required under paragraph (1), the Secretary of State shall submit a report to the appropriate congressional committees that details the strategy and the plan for its implementation. (B) Subsequent reports Not later than 180 days after the completion of the strategy required under paragraph (1), and every 180 days thereafter, the Secretary of State shall submit a report to the appropriate congressional committees regarding the implementation of the strategy, including the impact of the strategy in discouraging foreign countries and nongovernmental organizations from providing financial or material support to the Taliban.