Sec. 101. Imposition of sanctions with respect to the IRGC
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Subtitle A of title III of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8741 et seq. ) is amended— by redesignating section 304 as section 306; and by inserting after section 303 the following new sections: Not later than 120 days after the date of the enactment of the Iran Accountability Act of 2016 , and as appropriate thereafter, the President shall impose the sanctions described in subsection
(b)with respect to Iran’s Revolutionary Guard Corps, any official, agent, or affiliate of Iran’s Revolutionary Guard Corps, and any person owned or controlled by Iran’s Revolutionary Guard Corps. The sanctions described in this subsection are the following: Sanctions applicable with respect to an organization that is designated by the Secretary of State as a foreign terrorist organization pursuant to section 219 of the Immigration and Nationality Act ( 8 U.S.C. 1189 ). Sanctions applicable with respect to a foreign person pursuant to Executive Order 13224 (September 23, 2001; relating to blocking property and prohibiting transactions with persons who commit, threaten to commit, or support terrorism). In this title: The term entity means any corporation, business association, partnership, trust, society, or any other entity. The term foreign person means a person that is not a United States person. The term person means an individual or entity. The term United States person means— a United States citizen or an alien lawfully admitted for permanent residence to the United States; or 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. The term own or control means, with respect to an entity— to hold more than 25 percent of the equity interest by vote or value in the entity; to hold any seats on the board of directors of the entity; or to otherwise control the actions, policies, or personnel decisions of the entity. . The table of contents for the Iran Threat Reduction and Syria Human Rights Act of 2012 is amended by striking the item relating to section 304 and inserting the following: Sec. 304. Imposition of sanctions with respect Iran’s Revolutionary Guard Corps, any official, agent, or affiliate of Iran’s Revolutionary Guard Corps, and any person owned or controlled by Iran’s Revolutionary Guard Corps. Sec. 305. Definitions. Sec. 306. Rule of construction. .
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