Humanitarian Theft Enforcement Act

This bill creates a mechanism to hold foreign persons or entities accountable for the unauthorized diversion or destruction of United States humanitarian assistance. It stipulates that if the Secretary of State determines a foreign person or entity is responsible, they become liable to the United States for the value of the assistance that was diverted or destroyed, including aid provided through international organizations. Upon such a determination, the Secretary of State is directed to take appropriate steps to recover the value of the assistance. Any funds successfully recovered may be credited to a Department of State account or transferred to another federal agency that originally funded the aid, remaining available until expended. The bill also includes a provision allowing the Secretary of State to waive liability if it is determined to be in the national interest of the United States.