Order 13224 (September 23, 2001; relating to 
blocking property and prohibiting transactions with 
persons who commit, threaten to commit, or support 
terrorism); 
‘‘(5) a transaction to provide material support 
for the Government of Syria or any agency or in-
strumentality thereof;’’. 
(d) WAIVER OF IMPOSITION OF SANCTIONS.—Section 
301(e) of the Iran Threat Reduction and Syria Human 
Rights Act of 2012 (22 U.S.C. 8741(e)) is amended by 
adding at the end the following: 
‘‘(3) SUNSET.—The provisions of this sub-
section and any waivers issued pursuant to this sub-
section shall terminate at the close of December 31, 
2025.’’. 
(e) REGULATIONS, IMPLEMENTATION, PENALTIES, 
AND DEFINITIONS.—Section 301 of the Iran Threat Re-
duction and Syria Human Rights Act of 2012 (22 U.S.C. 
8741) is amended— 
(1) by redesignating subsection (f) as sub-
section (h); and 
(2) by inserting after subsection (e) the fol-
lowing new subsections: 
‘‘(f) PENALTIES.—A person that violates, attempts to 
violate, conspires to violate, or causes a violation of sub-
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section (a) or any regulation, license, or order issued to 
carry out subsection (a) shall be subject to the penalties 
set forth in subsections (b) and (c) of section 206 of the 
International Emergency Economic Powers Act (50 
U.S.C. 1705) to the same extent as a person that commits 
an unlawful act described in subsection (a) of that section. 
‘‘(g) DEFINITIONS.—In this section: 
‘‘(1) FOREIGN PERSON.—The term ‘foreign per-
son’ means— 
‘‘(A) an individual who is not a United 
States person; 
‘‘(B) a corporation, partnership, or other 
nongovernmental entity which is not a United 
States person; or 
‘‘(C) any representative, agent or instru-
mentality of, or an individual working on behalf 
of a foreign government. 
‘‘(2) IRAN’S REVOLUTIONARY GUARD CORPS.— 
The term ‘Iran’s Revolutionary Guard Corps’ in-
cludes any senior foreign political figure (as defined 
in section 1010.605 of title 31, Code of Federal 
Regulations) of Iran’s Revolutionary Guard Corps. 
‘‘(3) OWN
OR
CONTROL.—The term ‘own or 
control’ means, with respect to an entity— 
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‘‘(A) to hold more than 25 percent of the 
equity interest by vote or value in the entity; 
‘‘(B) to hold a majority of seats on the 
board of directors of the entity; or 
‘‘(C) to otherwise control the actions, poli-
cies, or personnel decisions of the entity. 
‘‘(4) UNITED
STATES
PERSON.—The term 
‘United States person’ means— 
‘‘(A) a United States citizen or an alien 
lawfully admitted for permanent residence to 
the United States; or 
‘‘(B) an entity organized under the laws of 
the United States or of any jurisdiction within 
the United States, including a foreign branch of 
such an entity.’’. 
(f) CONFORMING AND CLERICAL AMENDMENTS.— 
The Iran Threat Reduction and Syria Human Rights Act 
of 2012 (22 U.S.C. 8701 et seq.) is amended— 
(1) by striking the heading of section 301 and 
inserting the following: 
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‘‘SEC. 301. IDENTIFICATION OF, AND IMPOSITION OF SANC-
TIONS WITH RESPECT TO, FOREIGN PERSONS 
THAT ARE OFFICIALS, AGENTS OR AFFILI-
ATES OF, OR OWNED OR CONTROLLED BY, 
IRAN’S REVOLUTIONARY GUARD CORPS.’’; and 
(2) in the table of contents, by striking the item 
relating to section 301 and inserting the following: 
‘‘Sec. 301. Identification of, and imposition of sanctions with respect to, foreign 
persons that are officials, agents or affiliates of, or owned or 
controlled by, Iran’s Revolutionary Guard Corps.’’. 
Æ 
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