SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Mahsa Amini Human 
rights and Security Accountability Act’’ or the ‘‘MAHSA 
Act’’. 
SEC. 2. IMPOSITION OF SANCTIONS ON IRAN’S SUPREME 
LEADER’S OFFICE, ITS APPOINTEES, AND ANY 
AFFILIATED PERSONS. 
(a) FINDINGS.—Congress finds the following: 
(1) The Supreme Leader is an institution of the 
Islamic Republic of Iran. 
(2) The Supreme Leader holds ultimate author-
ity over Iran’s judiciary and security apparatus, in-
cluding the Ministry of Intelligence and Security, 
law enforcement forces under the Interior Ministry, 
the Islamic Revolutionary Guard Corps (IRGC), and 
the Basij, a nationwide volunteer paramilitary group 
subordinate to the IRGC, all of which have engaged 
in human rights abuses in Iran. Additionally the 
IRGC, a United States designated Foreign Terrorist 
Organization, which reports to the Supreme Leader, 
continues to perpetrate terrorism around the globe, 
including attempts to kill and kidnap American citi-
zens on United States soil. 
(3) The Supreme Leader appoints the head of 
Iran’s judiciary. International observers continue to 
criticize the lack of independence of Iran’s judicial
system and maintained that trials disregarded inter-
national standards of fairness. 
(4) The revolutionary courts, created by Iran’s 
former Supreme Leader Ruhollah Khomeini, within 
Iran’s judiciary, are chiefly responsible for hearing 
cases of political offenses, operate in parallel to 
Iran’s criminal justice system and routinely hold 
grossly unfair trials without due process, handing 
down predetermined verdicts and rubberstamping 
executions for political purpose. 
(5) The Iranian security and law enforcement 
forces engage in serious human rights abuse at the 
behest of the Supreme Leader. 
(6) Iran’s President, Ebrahim Raisi, sits at the 
helm of the most sanctioned cabinet in Iranian his-
tory which includes internationally sanctioned rights 
violators. Raisi has supported the recent crackdown 
on protestors and is a rights violator himself, having 
served on a ‘‘death commission’’ in 1988 that led to 
the execution of several thousand political prisoners 
in Iran. He most recently served as the head of 
Iran’s judiciary, a position appointed by Iran’s cur-
rent Supreme Leader Ali Khamenei, and may likely 
be a potential candidate to replace Khamenei as 
Iran’s next Supreme Leader.
(7) On September 16, 2022, a 22-year-old 
woman, Mahsa Amini, died in the detention of the 
Morality Police after being beaten and detained for 
allegedly transgressing discriminatory dress codes 
for women. This tragic incident triggered wide-
spread, pro-women’s rights, pro-democracy protests 
across all of Iran’s 31 provinces, calling for the end 
to Iran’s theocratic regime. 
(8) In the course of the protests, the Iranian 
security forces’ violent crackdown includes mass ar-
rests, well documented beating of protestors, throt-
tling of the internet and telecommunications serv-
ices, and shooting protestors with live ammunition. 
Iranian security forces have reportedly killed hun-
dreds of protestors and other civilians, including 
women and children, and wounded many more. 
(9) Iran’s Supreme Leader is the leader of the 
‘‘Axis of Resistance’’, which is a network of 
Tehran’s terror proxy and partner militias materially 
supported by the Islamic Revolutionary Guard Corps 
that targets the United States as well as its allies 
and partners. 
(b) SENSE OF CONGRESS.—It is the sense of Con-
gress that—
(1) the United States shall stand with and sup-
port the people of Iran in their demand for funda-
mental human rights; 
(2) the United States shall continue to hold the 
Islamic Republic of Iran, particularly the Supreme 
Leader and President, accountable for abuses of 
human rights, corruption, and export of terrorism; 
and 
(3) Iran must immediately end its gross viola-
tions of internationally recognized human rights. 
(c) IN GENERAL.— 
(1) 
DETERMINATION
AND
REPORT
RE-
QUIRED.—Not later than 90 days after the date of 
the enactment of this Act, and annually thereafter, 
the President shall— 
(A) determine whether each foreign person 
described in subsection (d) meets the criteria 
for imposition of sanctions under one or more 
of the sanctions programs and authorities listed 
in paragraph (2); 
(B) impose applicable sanctions against 
any foreign person determined to meet the cri-
teria for imposition of sanctions pursuant to 
subparagraph (A) under the sanctions programs 
and authorities listed in subparagraph (A) or
(F) of subsection (c)(2) and pursue applicable 
sanctions against any foreign person deter-
mined to meet the criteria for imposition of 
sanctions pursuant to subparagraph (A) under 
the sanctions programs and authorities listed in 
subparagraph (B), (C), (D), or (E) of sub-
section (c)(2); and 
(C) submit to the appropriate congres-
sional committees a report in unclassified form, 
with a classified annex provided separately if 
needed, containing— 
(i) a list of all foreign persons de-
scribed in subsection (d) that meet the cri-
teria for imposition of sanctions under one 
or more of the sanctions programs and au-
thorities listed in paragraph (2); and 
(ii) for each foreign person identified 
pursuant to clause (i)— 
(I) a list of each sanctions pro-
gram or authority listed in paragraph 
(2) for which the person meets the 
criteria for imposition of sanctions; 
(II) a statement which, if any, of 
the sanctions authorized by any of the 
sanctions programs and authorities