From the Document: "Afghanistan's geography, complex ethnic composition, and history of conflict and instability have created space for numerous armed Islamist groups, some of which have engaged in transnational terrorist activity. This product outlines major terrorist groups active in Afghanistan that are affiliated and allied with Al Qaeda (AQ) and the Islamic State (IS, also known as ISIS, ISIL, or by the Arabic acronym 'Da'esh'), and relations between these groups and other state and non-state actors, most notably the Taliban. The Taliban are not a U.S.-designated Foreign Terrorist Organization (FTO). These dynamics may inform assessments of U.S. policy in Afghanistan in light of the Taliban's August 2021 takeover of the country. In the February 2020 U.S.-Taliban agreement, the Taliban had committed to undertake unspecified counterterrorism efforts in return for the full withdrawal of U.S. and international military forces, to be completed in August 2021. The Taliban interact with the groups below in varying ways that may affect U.S. interests. President Joseph Biden and other U.S. officials have stated that the United States will maintain 'over-the-horizon' capabilities to address terrorist threats in Afghanistan after the U.S. military withdrawal. Observers differ on how Taliban rule might empower or undermine terrorist groups below or Taliban behavior toward them."
CRS In Focus, IF10604
Congressional Research Service: https://crsreports.congress.gov/