I 
114TH CONGRESS 
1ST SESSION H. R. 4312 
To provide for more effective sanctions against Iran’s Revolutionary Guard 
Corps or any of its officials, agents, or affiliates to counter support 
for international terrorism and assistance to the Assad regime in Syria. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 18, 2015 
Mr. SHERMAN (for himself, Mr. ROYCE, Ms. MENG, Ms. ROS-LEHTINEN, Mr. 
ROSKAM, and Mr. WEBER of Texas) introduced the following bill; which 
was referred to the Committee on Foreign Affairs, and in addition to the 
Committees on Financial Services, Ways and Means, Oversight and Gov-
ernment Reform, and the Judiciary, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To provide for more effective sanctions against Iran’s Revolu-
tionary Guard Corps or any of its officials, agents, or 
affiliates to counter support for international terrorism 
and assistance to the Assad regime in Syria. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Iran’s Revolutionary 
Guard Corps Sanctions Implementation and Review Act’’. 
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SEC. 2. FINDINGS. 
Congress makes the following findings: 
(1) Iran’s Revolutionary Guard Corps (IRGC) 
has helped to train and equip proxy groups and 
Iraqi Shiite insurgents, and elements of the Taliban, 
which have targeted and killed United States and 
other allied forces in Iraq and Afghanistan. 
(2) The IRGC has provided Hezbollah, Hamas, 
and the Palestinian Islamic Jihad with funding, 
training, and other material support to conduct their 
terrorist activities and missile attacks against Israel, 
in an effort to cause civilian casualties and disrupt 
efforts for peace between Israel and its neighbors, 
and to destabilize Lebanon. 
(3) Iran has repeatedly been identified as the 
most active state sponsor of terrorism by the De-
partment of State, and the IRGC, often operating 
through its Qods Force, is the principal instrument 
for Iranian support for terror. 
(4) The Government of Iran continues to en-
gage in serious, systematic, and ongoing violations of 
human rights, including suppression of freedom of 
expression and religious freedom, illegitimate deten-
tion, torture, and executions, without affording any-
thing resembling adequate due process. 
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(5) The IRGC plays a significant role in many 
of Iran’s human rights abuses. 
(6) The IRGC currently dominates many sec-
tors of the Iranian economy, with a significant pres-
ence in Iran’s financial and commercial sectors and 
extensive economic interests in the defense produc-
tion, construction, and oil industries, controlling bil-
lions of dollars in corporate business. 
(7) The IRGC operates through affiliated firms, 
front companies, and foundations in order to serve 
its economic interests and exert control over large 
segments of Iran’s economy. 
(8) Many of the IRGC’s personnel have been 
enriched through control of these affiliated busi-
nesses and foundations, and through corruption in 
the operation of the businesses and their dealings 
with the Government of Iran. 
(9) The IRGC has assisted the regime of Syrian 
President Bashar al Assad by training, equipping, 
and aiding the regime’s security and military forces, 
through military advice, provision of weapons, and 
funding. 
(10) The United States Government designated 
the IRGC in 2007 under Executive Order 13382 for 
proliferation concerns and, separately, the Qods 
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Force under Executive Order 13224, for its support 
for terrorist organizations. 
(11) Section 104 of the Comprehensive Iran 
Sanctions, Accountability, and Divestment Act of 
2010 provided for secondary sanctions against any 
financial institution that handles a significant trans-
action for designated Iranian entities, including the 
IRGC, its Qods Force, and other related entities. 
(12) Title III of the Iran Threat Reduction and 
Syrian Human Rights Act of 2012 provided for ad-
ditional secondary sanctions against firms that con-
duct business of any kind with the IRGC or related 
entities, and provided for the designation of addi-
tional Iranians’ entities related to the IRGC. 
(13) The Joint Comprehensive Plan of Action 
concerning Iran’s nuclear program does not require 
the United States to lift or waive the sanctions 
against the IRGC or related entities. 
(14) On September 15, 2015, then Acting Un-
dersecretary of the Treasury for Terrorism and Fi-
nancial Intelligence, Adam Szubin, stated that ‘‘we 
are not providing any sanctions relief to the IRGC, 
or to its Qods Force, or any of its officials or sub-
sidiaries’’ and ‘‘we will continue our campaign 
against the IRGC and the Qods Force’’. 
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