1.Short title; table of
contents
(a)This Act may be cited
as the Iran Threat Reduction Act of
2009
.
(b)The table of contents of this Act is as follows:
Sec. 1. Short title; table of contents.
Title I—Amendments to the Iran Freedom Support Act
Sec. 101. Codification of sanctions against Iran.
Title II—Amendments to the Iran Sanctions Act of 1996 and Related
Provisions
Sec. 201. Exclusion from the United States of senior officials
of foreign persons who have aided proliferation relating to Iran.
Sec. 202. Import sanctions.
Sec. 203. Expansion and clarification of entities against which
sanctions may be imposed pursuant to the Iran Sanctions Act of
1996.
Sec. 204. Application to subsidiaries.
Sec. 205. Authority to impose sanctions on principal executive
officers.
Sec. 206. Strengthening of waiver authority and sanctions
implementation.
Title III—Amendments to the Iran, North Korea, and Syria
Nonproliferation Act
Sec. 301. Transshipment of certain goods, services, or
technology.
Sec. 302. Prohibition on payments related to Service Module of
the Russian Aviation and Space Agency.
Title IV—Divestment from Iran
Sec. 401. Requiring the divestiture of current investments in
Iran, prohibiting future investments in Iran, and requiring the disclosure to
investors of information relating to such investments.
Sec. 402. Incentives for divestment from Iran.
Sec. 403. Denial of tax benefits for taxpayers engaged in
business activity with Iran prohibited by United States law.
Sec. 404. Tax on income derived by foreign corporations from
business activity with Iran prohibited by United States law.
Title V—Compensation for Former United States Hostages Held By
Iran and Victims of Iranian-Sponsored Terrorist Attacks Against the United
States
Sec. 501. Creation of Fund.
Sec. 502. Transfers to Fund.
Sec. 503. Expenditures from Fund.
Sec. 504. Compensation amounts.
Sec. 505. Remaining funds.
Sec. 506. Rule of construction.
Title VI—Additional Provisions Related to Iranian Unconventional
Weapons Programs and Support for International Terrorism
Sec. 601. Biological weapons capabilities and
programs.
Sec. 602. Iranian chemical weapons capabilities and
programs.
Sec. 603. Restrictions on nuclear cooperation with countries
assisting the nuclear program of Iran.
Sec. 604. Continuation of restrictions against the Government
of Iran.
Title VII—Definitions
Sec. 701. Definitions.
<enum>I</enum><header>Amendments to the
Iran Freedom Support Act</header>
<section id="H0DB29B2E08884D39A935A009F94CB87"><enum>101.</enum><header>Codification of
sanctions against Iran</header>
<subsection id="HB075A455155C4E23A4A17FBDED4C2853"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 101(a) of the
Iran Freedom Support Act (Public Law 109–293; 50 U.S.C. 1701 note) is amended
in the first sentence by striking <quote>and sections 2, 3, and 5 of Executive
Order No. 13059 (relating to exports and certain other transactions with Iran)
as in effect on January 1, 2006,</quote> and inserting <quote>sections 2, 3,
and 5 of Executive Order No. 13059 (relating to exports and certain other
transactions with Iran) as in effect on January 1, 2006, and Executive Order
No. 13382 as in effect on January 15, 2009, until the President certifies to
the appropriate congressional committees, at least 90 days before the removal
of sanctions, that the Government of Iran has verifiably dismantled its weapons
of mass destruction programs and ceased its support for international
terrorism.</quote>.</text>
</subsection><subsection id="H08C0166B9693406493B010A1004D92F3"><enum>(b)</enum><header>Sanctions
relating to support for acts of international terrorism</header><text display-inline="yes-display-inline">Section 101 of the Iran Freedom Support Act
is amended by amending subsection (b) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H372DB4147ADD4E1CB4880492B45E8BB2" style="OLC">
<subsection id="H997AECF577494A3F985B94935FC31940"><enum>(b)</enum><paragraph commented="no" display-inline="yes-display-inline" id="H3B94C9F05B8C44D587032737E7C9E37E"><enum>(1)</enum><header>Sanctions relating to
support for acts of international terrorism</header><text display-inline="yes-display-inline">Any United States sanctions, controls, or
regulations prohibiting or limiting engagement with Iranian entities as in
effect on January 1, 2006, relating to a determination under section 6(j)(1)(A)
of the Export Administration Act of 1979 (50 U.S.C. App. 2405(j)(1)(A)),
section 620A(a) of the Foreign Assistance Act of 1961 (22 U.S.C. 2371(a)), or
section 40(d) of the Arms Export Control Act (22 U.S.C. 2780(d)) shall remain
in effect until the President certifies to the appropriate congressional
committees, at least 90 days before the removal of such sanctions, that the
Government of Iran—</text>
<subparagraph id="HDBDD9D3036EC43018C96DDFCBF701FB" indent="up1"><enum>(A)</enum><text>is no longer engaged in the illegal
development, acquisition, procurement, or stockpiling of missile, nuclear,
chemical, biological, or radiological technology, or transfer to any other
country, the government of which the Secretary of State has determined, for
purposes of any of the provisions of law specified in the matter preceding this
paragraph, is a government that has repeatedly provided support for acts of
international terrorism;</text>
</subparagraph><subparagraph id="HD32C354F7E1B4CB684F11651A5BBE3AC" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">is
no longer engaged in training, harboring, supplying, financing, or supporting
in any way—</text>
<clause id="H0EAFA4BE129F45FAA22E1B327B375514"><enum>(i)</enum><text display-inline="yes-display-inline">any organization designated by the
Secretary of State as a foreign terrorist organization in accordance with
section 219(a) of the Immigration and Nationality Act (8 U.S.C. 1189(a));
and</text>
</clause><clause id="HCDC942B118ED43C4BAC2806B46174118"><enum>(ii)</enum><text display-inline="yes-display-inline">any person included on the Annex to
Executive Order 13224 (September 23, 2001) and any other person identified
under section 1 of that Executive Order whose property and interests in
property are blocked by that section (commonly known as a <quote>specially
designated global terrorist</quote>); and</text>
</clause></subparagraph><subparagraph id="H9A4681C9D47D48D0834B8B36B4EE8D00" indent="up1"><enum>(C)</enum><text display-inline="yes-display-inline">has provided compensation for former United
States hostages held in Iran, and other victims of acts of Iranian-sponsored
terrorism against United States persons before the date of the enactment of
this subsection, in accordance with section 503 of the Iran Threat Reduction
Act of 2009.</text>
</subparagraph></paragraph><paragraph id="H932B34BCA08B4B1B8F6BEB57BF960021" indent="up1"><enum>(2)</enum><header>Determination</header><text display-inline="yes-display-inline">The determination of Iran as a
state-sponsor of terrorism under section 6(j)(1)(A) of the Export
Administration Act of 1979 (50 U.S.C. App. 2405(j)(1)(A)), section 620A(a) of
the Foreign Assistance Act of 1961 (22 U.S.C. 2371(a)), or section 40(d) of the
Arms Export Control Act (22 U.S.C. 2780(d)) shall remain in effect until the
requirements of the notification described in subsection (a) and the
certification described in this subsection are
met.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section><enum>II</enum><header>Amendments to the
Iran Sanctions Act of 1996 and Related Provisions</header>
<section id="H998C82BEDCD545B3BBB2BEA402F27B40"><enum>201.</enum><header>Exclusion from
the United States of senior officials of foreign persons who have aided
proliferation relating to Iran</header><text display-inline="no-display-inline">The Iran Sanctions Act of 1996 (Public Law
104–172; 50 U.S.C. 1701 note) is amended—</text>
<paragraph id="H3D7E1D75CEC34FA3AC25FC63469C96AC"><enum>(1)</enum><text>in section 5(b),
in the matter preceding paragraph (1), by inserting <quote>, or permitted,
hosted, or otherwise facilitated transshipment that may have enabled a person
to export, transfer, or otherwise provide to Iran,</quote> after <quote>or
otherwise provided to Iran</quote>;</text>
</paragraph><paragraph id="H33C190F2F280421D9E7DA36B9DCA15BB"><enum>(2)</enum><text>by redesignating
sections (7) through (14) as sections (8) through (15), respectively;
and</text>
</paragraph><paragraph id="HEF8B2FD6A8B1443C8D9F87D6623CB365"><enum>(3)</enum><text>by inserting after
section (6) the following new section:</text>
<quoted-block id="H1301375823844CC8A461208EB0B27887" style="OLC">
<section id="H82BF0132CE454244B6DC622B6B0039A4"><enum>7.</enum><header>Exclusion from
the United States of senior officials of foreign persons who have aided
proliferation relating to Iran</header>
<subsection id="H73A18E28BD744ADAB965062F97C56C9"><enum>(a)</enum><header>Grounds for
exclusion</header><text>Except as provided in subsection (b), the Secretary of
State shall deny a visa to, and the Secretary of State shall exclude from the
United States, any alien whom the Secretary of State determines is an alien
who, on or after the date of the enactment of this Act is a—</text>
<paragraph id="H77B3532BE80B4EAE8D395C29B47DE934"><enum>(1)</enum><text>corporate officer,
principal, or shareholder with a controlling interest of a person against whom
sanctions have been imposed pursuant to section 5;</text>
</paragraph><paragraph id="HA4BC416178FC4B49A46402CA031D40E1"><enum>(2)</enum><text>corporate officer,
principal, or shareholder with a controlling interest of a successor entity to
or a parent or subsidiary of such a person;</text>
</paragraph><paragraph id="HB4D4463E20B24BD28FA6E4CE259E5522"><enum>(3)</enum><text>corporate officer,
principal, or shareholder with a controlling interest of an affiliate of such a
sanctioned person, if such affiliate engaged in a sanctionable activity
described in subsection (a) or (b) of section 5, and if such affiliate is
controlled in fact by such a person;</text>
</paragraph><paragraph id="H209364CA11AF45BA93D66C20753F78B8"><enum>(4)</enum><text>spouse, minor
child, or agent of a person excludable under paragraph (1), (2), or (3);</text>
</paragraph><paragraph id="H4B00FCB16DBB4C8B8283CDAB31D3FA76"><enum>(5)</enum><text>senior official of
a foreign government that is identified as a person against whom sanctions have
been imposed pursuant to section 5;</text>
</paragraph><paragraph id="H64E41EDB7E5940A0B18F12067583163F"><enum>(6)</enum><text>senior official of
a foreign government with primary jurisdiction over such a person; or</text>
</paragraph><paragraph id="H583FE60A5DDC47A0B4BDCEEE6787A4C8"><enum>(7)</enum><text>spouse, minor
child, or agent of a person excludable under paragraph (5) or (6).</text>
</paragraph></subsection><subsection id="H9897E69409B4470BA7B23160A7C15500"><enum>(b)</enum><header>Exception</header><text>The
President may waive the sanctions described in subsection (a) with respect to a
person specified in paragraph (5), (6), or (7) if the President determines and
certifies in writing to the appropriate congressional committees, on a case by
case basis, that the foreign government with primary jurisdiction over such a
person against whom sanctions have been imposed pursuant to section 5 has made
and continues to make clear, specific efforts to stop and deter a sanctionable
activity described in subsection (a) or (b) of section
5.</text>
</subsection></section><after-quoted-block>; and</after-quoted-block></quoted-block>
</paragraph><paragraph id="H8CC9612F609242E394B3A531C57ECD21"><enum>(4)</enum><text>in section 15, as
redesignated pursuant to paragraph (2) of this section—</text>
<subparagraph id="H4057879F9B9647A79636535F00B94382"><enum>(A)</enum><text>by redesignating
paragraphs (15) and (16) as paragraphs (17) and (18), respectively; and</text>
</subparagraph><subparagraph id="H3E9DB940DDA542EDADC9F64011B38612"><enum>(B)</enum><text>by inserting after
paragraph (14) the following new paragraphs:</text>
<quoted-block id="HB0449425F28E44EA9628BE5DD355FF31" style="OLC">
<paragraph id="H46A56B95BD7F410B8FBF588E9E8B88C"><enum>(14)</enum><header>Transfer</header><text>The
term <quote>transfer</quote> means the conveyance of technological or
intellectual property, or the conversion of intellectual or technological
advances into marketable goods, services, or articles of value, developed and
generated in one place, to another through illegal or illicit means to a
country, the government of which the Secretary of State has determined, for
purposes of section 6(j)(1)(A) of the Export Administration Act of 1979 (as in
effect pursuant to the International Emergency Economic Powers Act; 50 U.S.C.
1701 et seq.), section 40(d) of the Arms Export Control Act (22 U.S.C.
2780(d)), and section 620A of the Foreign Assistance Act of 1961 (22 U.S.C.
2371), is a government that has repeatedly provided support for acts of
international terrorism.</text>
</paragraph><paragraph id="H4DBD69F80C794675BD5C797EE050ACCA"><enum>(15)</enum><header>Transshipment</header><text>The
term <quote>transshipment</quote> means the export from one country to another
that passes through a third country, in which cargo is off-loaded and there is
some change to
conveyance.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></section><section id="H885670B935934E78950045140322A61F"><enum>202.</enum><header>Import
sanctions</header>
<subsection id="H1EF3BA8CD17446B39D3F00660311E6D8"><enum>(a)</enum><header>Prohibition on
imports</header>
<paragraph id="HB8341432725C4FF60000AC290CB546C"><enum>(1)</enum><header>In
general</header><text>Except as provided in paragraph (2), no article that is
the growth, product, or manufacture of Iran may be imported directly or
indirectly into the United States.</text>
</paragraph><paragraph id="HAB96AFE2568D4799B5AE1962E018D69F"><enum>(2)</enum><header>Exception</header><text>The
prohibition described in paragraph (1) shall not apply to imports from Iran of
information and informational materials.</text>
</paragraph></subsection><subsection id="HE275B1E82D204567B784BB589F74A5A9"><enum>(b)</enum><header>Waiver</header><text>The
President may waive the application on a case-by-case basis of the prohibition
described in subsection (a) if the President—</text>
<paragraph id="H2FF60990FB554098A145513CC300168E"><enum>(1)</enum><text>determines that
such a waiver is vital to the national security interest of the United States;
and</text>
</paragraph><paragraph id="HEC57328589924995B369041710D2B18C"><enum>(2)</enum><text>submits to the
appropriate congressional committees a report describing the reasons for such
determination.</text>
</paragraph></subsection></section><section id="HFE4D37F5009D442FB58B07CA05E50230"><enum>203.</enum><header>Expansion and
clarification of entities against which sanctions may be imposed pursuant to
the Iran Sanctions Act of 1996</header>
<subsection id="H36069336FABC4A3DA2B978649FBF2219"><enum>(a)</enum><header>Person</header><text>Section
14(13)(B) of the Iran Sanctions Act of 1996 (50 U.S.C. 1701 note) is
amended—</text>
<paragraph id="H5C226CA4CA7C4A409B18E35E44A5C7AE"><enum>(1)</enum><text>by inserting
<quote>financial institution, insurer, underwriter, guarantor, and any other
business organization, including any foreign subsidiary, parent, or affiliate
of the foregoing,</quote> after <quote>trust,</quote>; and</text>
</paragraph><paragraph id="HCF15C91B9A9D44AFABF9D51805E9115B"><enum>(2)</enum><text>by inserting
<quote>, such as an export credit agency</quote> before the semicolon.</text>
</paragraph></subsection><subsection id="H4220F6DDF89D431787573320D12DDAC4"><enum>(b)</enum><header>Petroleum
resources</header><text>Section 14(14) of the Iran Sanctions Act of 1996 (50
U.S.C. 1701 note) is amended to read as follows:</text>
<quoted-block id="HFD8F40D9CFB1443690CE7ADE2DCB161" style="OLC">
<paragraph id="H1CE1EBCC051744C8B292003B0200664B"><enum>(14)</enum><header>Petroleum
resources</header>
<subparagraph id="H2FD4A191EBEE4BC08187863E32006900"><enum>(A)</enum><header>Petroleum
resources</header><text>The term <quote>petroleum resources</quote> includes
petroleum, petroleum by-products, oil or liquefied natural gas, oil or
liquefied natural gas tankers, and products used to construct or maintain
pipelines used to transport oil or compressed or liquefied natural gas.</text>
</subparagraph><subparagraph id="HEB5D6F17E9AB4A4CA0212F189DC2CEF2"><enum>(B)</enum><header>Petroleum
by-products</header><text>The term <quote>petroleum by-products</quote> means
gasoline, kerosene, distillates, propane or butane gas, diesel fuel, residual
fuel oil, and other goods classified in headings 2709 and 2710 of the
Harmonized Tariff Schedule of the United
States.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section><section id="H4CD95C6F16774BD191FC99F2574B5339"><enum>204.</enum><header>Application to
subsidiaries</header>
<subsection id="HDF32F6D2AD5D435589FA6D3354BF3098"><enum>(a)</enum><header>In
general</header><text>Except as provided in subsection (b), in any case in
which an entity engages in an act outside the United States which, if committed
in the United States or by a United States person, would violate Executive
Order No. 12959 of May 6, 1995, Executive Order No. 13059 of August 19, 1997,
or any other prohibition on transactions with respect to Iran that is imposed
under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.)
and if such entity was created or availed of for the purpose of engaging in
such an act, the parent company of such entity shall be subject to the
penalties for such violation to the same extent as if such parent company had
engaged in such act.</text>
</subsection><subsection id="HE6954F4769134466856561F3421D4C45"><enum>(b)</enum><header>Exception</header><text>Subsection
(a) shall not apply to an act carried out under a contract or other obligation
of an entity if such contract or obligation was entered into before the
acquisition of such entity by a parent company unless such parent company
acquired such entity knowing or having reason to know that such contract or
other obligation existed or such contract or other obligation is expanded to
cover additional activities beyond the terms of such contract or other
obligation as it existed at the time of such acquisition.</text>
</subsection><subsection id="H7C08AA86313D4DB4B5E6CB575051F03"><enum>(c)</enum><header>Definitions</header><text>In
this section—</text>
<paragraph id="H6AC97D271F1A4BF79733005C0128D955"><enum>(1)</enum><text>the term
<quote>entity</quote> means a partnership, association, trust, joint venture,
corporation, or other organization;</text>
</paragraph><paragraph id="H5047F4143CC644568E27B65C4EA44B2B"><enum>(2)</enum><text>an entity is a
<quote>parent company</quote> of another entity if it owns, directly or
indirectly, more than 50 percent of the equity interest in that other entity
and is a United States person; and</text>
</paragraph><paragraph commented="no" id="H91AA15680BB84FF3ADE176E010ABFB09"><enum>(3)</enum><text>the term
<quote>United States person</quote> means an entity organized under the laws of
the United States or a person in the United States.</text>
</paragraph></subsection></section><section id="HBC2A309658A841DBBB6700D1D9A89F83"><enum>205.</enum><header>Authority to
impose sanctions on principal executive officers</header><text display-inline="no-display-inline">Section 5 of the Iran Sanctions Act of 1996
(50 U.S.C. 1701 note) is amended by adding at the end the following new
subsection:</text>
<quoted-block display-inline="no-display-inline" id="H21ACEF79004940CB9416216189D19BB" style="OLC">
<subsection id="H73202E9CDF494D8DB1CF7014B9415A7"><enum>(g)</enum><header>Authority To
impose sanctions on principal executive officers</header>
<paragraph id="H033134F29AB94CB6B57727C5BBECAB77"><enum>(1)</enum><header>Sanctions under
section 6</header><text display-inline="yes-display-inline">In addition to the
sanctions imposed under subsection (a), the President may impose on the
principal executive officer or officers of any sanctioned person, or on persons
performing similar functions as such officer or officers, any of the sanctions
under section 6. The President shall include on the list published under
subsection (d) the name of any person against whom sanctions are imposed under
this paragraph.</text>
</paragraph><paragraph id="H910CF39555B747BF915018350060CB63"><enum>(2)</enum><header>Additional
sanctions</header><text display-inline="yes-display-inline">In addition to the
sanctions imposed under paragraph (1), the President may block the property of
any person described in such paragraph, and prohibit transactions in such
property, to the same extent as the property of a foreign person determined to
have committed acts of terrorism for purposes of Executive Order No. 13224 of
September 23, 2001 (50 U.S.C. 1701
note).</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section id="H5DE8C0659E5044F3917D471E661EB8D5"><enum>206.</enum><header>Strengthening
of waiver authority and sanctions implementation</header>
<subsection id="H0467C9BDE1CF4C3192CB839315A79077"><enum>(a)</enum><header>Investigations</header><text>Section
4(f) of the Iran Sanctions Act of 1996 (50 U.S.C. 1701 note) is amended—</text>
<paragraph id="H7860CCF339B24E57BB4BDE3DFC63004"><enum>(1)</enum><text>in
subsection 4(f)(1), by striking <quote>should</quote> and inserting
<quote>shall immediately;</quote> and</text>
</paragraph><paragraph id="H7D87960BE3B04BD681B2C448674C59F1"><enum>(2)</enum><text>by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H39BDE6F592174FF39322F3411C175FE2" style="OLC">
<paragraph id="HA0103349AB444D2E82F9B2C225D40D8"><enum>(3)</enum><header>Definition of
credible information</header><text display-inline="yes-display-inline">For the
purposes of this subsection, the term <quote>credible information</quote> means
public or classified information or reporting supported by other substantiating
evidence.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H59DA8EE828E14C7B918936AF6EC46B79"><enum>(b)</enum><header>Exception for
Proliferation Security Initiative</header><text>Section 5(f) of the Iran
Sanctions Act of 1996 (50 U.S.C. 1701 note) is amended—</text>
<paragraph id="H3686D0E070F34919B178A5D89D7CB2CE"><enum>(1)</enum><text>in paragraph (6),
by striking <quote>or</quote> at the end;</text>
</paragraph><paragraph id="HBFDE5537E90946BB953E00758581ADDE"><enum>(2)</enum><text>in paragraph (7),
by striking the period at the end and inserting <quote>; or</quote>; and</text>
</paragraph><paragraph id="H5ADC5DB191D1411A955627FD1D54A1E6"><enum>(3)</enum><text>by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HD1A0FE0CF9CD4015AB8E0502CB7CFE3" style="OLC">
<paragraph id="H441A2170E3F64EF786F93D460448E7C1"><enum>(8)</enum><text display-inline="yes-display-inline">if the President determines in writing that
the person to which the sanctions would otherwise be applied is a citizen,
resident, or subsidiary of a country that is a participant in the Proliferation
Security
Initiative.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HDD444CDF1B6B4729A6C1C2A3A9E7014E"><enum>(c)</enum><header>General waiver
authority</header><text>Section 9(c)(1) of the Iran Sanctions Act of 1996 (50
U.S.C. 1701 note) is amended by striking <quote>important to the national
interest of the United States</quote> and inserting <quote>vital to the
national security interest of the Untied States</quote>.</text>
</subsection><subsection commented="no" id="HFBD54BA2AD8449558D8BB0D65299C82"><enum>(d)</enum><header>Rule of
construction</header><text>The amendments made by this section shall not be
construed to affect any exercise of the authority of section 4(f) or section
9(c) of the Iran Sanctions Act of 1996 as in effect on the day before the date
of the enactment of this Act.</text>
</subsection></section><enum>III</enum><header>Amendments to
the Iran, North Korea, and Syria Nonproliferation Act</header>
<section id="H52144B030E474D78AE47B41BF70068C"><enum>301.</enum><header>Transshipment of
certain goods, services, or technology</header><text display-inline="no-display-inline">The Iran, North Korea, and Syria
Nonproliferation Act (Public Law 106–178; 50 U.S.C. 1701 note) is
amended—</text>
<paragraph id="H34F9682B6E9F433A9CBA7048AFFAC9C3"><enum>(1)</enum><text>in section
2—</text>
<subparagraph id="HC7387D4B1DAA43EA8D7502F765BAEC5"><enum>(A)</enum><text>in subsection (a),
in the matter preceding paragraph (1)—</text>
<clause id="HD0312C6C2BC74D489BCFC9C794D8E4D6"><enum>(i)</enum><text>by
striking <quote>or</quote> after <quote>Syria,</quote>; and</text>
</clause><clause id="H7CBEABDC107C4C688F2682FB88A7DFC8"><enum>(ii)</enum><text>by
inserting after <quote>North Korea</quote> the following: <quote>, on or after
January 1, 1999, permitted, hosted, or otherwise facilitated a transshipment
(as such term is defined in section 5) that may have enabled a foreign person
to transfer (as such term is defined in section 7) to or acquire from Iran, on
or after January 1, 2005, permitted, hosted or otherwise facilitated a
transshipment that may have enabled a foreign person to transfer to or acquire
from Syria, or on or after January 1, 2006, permitted, hosted or otherwise
facilitated a transshipment that may have enabled a person to transfer to or
acquire from North Korea</quote>; and</text>
</clause></subparagraph><subparagraph id="H09AADF99448D4D6B9CEB4853E5430D0"><enum>(B)</enum><text>in subsection (e),
by inserting <quote>, or whose transfer via transshipment was permitted,
hosted, or facilitated,</quote> after <quote>transferred</quote>; and</text>
</subparagraph></paragraph><paragraph id="H4EFBCC36C75940178700301D55B79369"><enum>(2)</enum><text>in section
5—</text>
<subparagraph id="H96914DA109C34F018EFC8219D2600051"><enum>(A)</enum><text>in subsection
(a)—</text>
<clause id="H87A234A6319C49F8879FAA6F963414AB"><enum>(i)</enum><text>in
paragraph (1), by inserting <quote>, or did not permit, host, or otherwise
facilitate transshipment that may have enabled a foreign person to transfer to
or acquire from,</quote> before <quote>Iran</quote>;</text>
</clause><clause id="H53512AA038AE4BF080FECE63FFA3F890"><enum>(ii)</enum><text>in
paragraph (3), by striking <quote>or</quote> at the end;</text>
</clause><clause id="HDDB4B0C3B8BB432392864D9DF641C71"><enum>(iii)</enum><text>in
paragraph (4), by striking the period at the end and inserting <quote>; or
</quote>; and</text>
</clause><clause id="H9838824D97594B8C868360B27F9FECD9"><enum>(iv)</enum><text>by
adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H003974A648864C5E9EEBFB1E6DE7CD3F" style="OLC">
<paragraph id="H15ABA44C22FE4DC4008BE892F684ECE5"><enum>(5)</enum><text display-inline="yes-display-inline">in the case of a foreign person who
permitted, hosted, or otherwise facilitated transshipment that may have enabled
a foreign person to transfer to or acquire from Iran, North Korea, or Syria, as
the case may be, the goods, services, or technology the apparent transfer of
which caused that person to be identified in a report submitted pursuant to
section 2(a), the government with primary jurisdiction over the foreign person
has made and continues to make clear, specific efforts to stop and deter the
permitting, hosting, or other facilitating of transshipments that may enable
such transfers or acquisitions.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</clause></subparagraph><subparagraph id="HC309F978B8924B28A17FFBB901E0A587"><enum>(B)</enum><text>by adding at the
end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H972B56349AA3404787C9EAAA5007A95" style="OLC">
<subsection id="H43754D9F5C574B41966E2514101EE563"><enum>(g)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this section:</text>
<paragraph id="H78BFE42C042041EA89002D7359EB7471"><enum>(1)</enum><header>Goods, services,
or technology</header><text>The term <quote>goods, services, or
technology</quote> includes—</text>
<subparagraph id="H9C1D0B21684648F0BE2DC555647F00A1"><enum>(A)</enum><text display-inline="yes-display-inline">any defense articles or defense services on
the United States Munitions List under section 38 of the Arms Export Control
Act (22 U.S.C. 2778) for which special export controls are warranted under such
Act (22 U.S.C. 2751 3 et seq.);</text>
</subparagraph><subparagraph id="H276458ED18FF41D5A9377EB4DE56DA"><enum>(B)</enum><text display-inline="yes-display-inline">any item identified on the Commerce Control
List maintained under part 774 of title 15, Code of Federal Regulations;
and</text>
</subparagraph><subparagraph id="H60F0F696A8154DFE93AA294F5FDE37A5"><enum>(C)</enum><text display-inline="yes-display-inline">other sensitive United States goods,
including intellectual property and services, that would contribute to the
ability of Iran, North Korea, or Syria, as the case may be, to further its
conventional and unconventional military capabilities.</text>
</subparagraph></paragraph><paragraph id="HAB992DCCC623470B92723E89D068A2A0"><enum>(2)</enum><header>Transshipment</header><text>The
term <quote>transshipment</quote> means the export from one country to another
that passes through a third country, in which cargo is off-loaded and there is
some change to
conveyance.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></section><section id="HFE4CFC215E7349569272CDA0E0892F87"><enum>302.</enum><header>Prohibition on
payments related to Service Module of the Russian Aviation and Space
Agency</header><text display-inline="no-display-inline">Section 6 of the Iran,
North Korea, and Syria Nonproliferation Act (Public Law 106–178; 50 U.S.C. 1701
note) is amended by—</text>
<paragraph id="H7E2F9E2C2FA64AFEB7B2B26A2DB3579"><enum>(1)</enum><text>striking subsection
(g); and</text>
</paragraph><paragraph id="HB9F26820A26847569237A534ECCFCC2F"><enum>(2)</enum><text>redesignating
subsections (h) and (i) as subsections (g) and (h), respectively.</text>
</paragraph></section><enum>IV</enum><header>Divestment from
Iran</header>
<section id="H53F98C6523CD48B6B0F5D0287254ADAB"><enum>401.</enum><header>Requiring the
divestiture of current investments in Iran, prohibiting future investments in
Iran, and requiring the disclosure to investors of information relating to such
investments</header>
<subsection id="H581F05E53DD14148ADBD2234B163B731"><enum>(a)</enum><header>United States
pension plans</header>
<paragraph id="HE9F17708B2E44A5F856F1F8914216892"><enum>(1)</enum><header>Publication in
Federal Register</header><text display-inline="yes-display-inline">Not later
than six months after the date of the enactment of this Act and every six
months thereafter, the President shall ensure publication in the Federal
Register of a list of all United States and foreign entities that have invested
more than $20,000,000 in Iran’s energy sector between August 5, 1996, and the
date of such publication. Such list shall include an itemization of individual
investments of each such entity, including the dollar value, intended purpose,
and current status of each such investment.</text>
</paragraph><paragraph id="HCCBA43B268F84147B1EAC2C471E92C33"><enum>(2)</enum><header>Disclosure to
investors</header>
<subparagraph id="HEE9921C521F747F5B82C46E05B2169B8"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Not later than 30
days after the date of publication of a list in the relevant Federal Register
under paragraph (1), managers of United States Government pension plans or
thrift savings plans, managers of pension plans maintained in the private
sector by plan sponsors in the United States, and managers of mutual funds sold
or distributed in the United States shall notify investors that the funds of
such investors are invested in an entity included on the list and that the
funds will be divested from such investments. Such notification shall contain
the following information:</text>
<clause id="H00930EFB19FA42A8A11513835645AB1C"><enum>(i)</enum><text display-inline="yes-display-inline">The name or other identification of the
entity.</text>
</clause><clause id="H6E2B123F413849FB8C119D702554CFB8"><enum>(ii)</enum><text>The
amount of the investment in the entity.</text>
</clause><clause id="HD1DAEECC15744F54A2996BB471A9FF38"><enum>(iii)</enum><text>The potential
liability to the entity if sanctions are imposed by the United States on Iran
or on the entity.</text>
</clause><clause id="H34695B8FCF4B4E0ABD81E0124F4C50D6"><enum>(iv)</enum><text>The
potential liability to investors if such sanctions are imposed.</text>
</clause><clause id="H9CA74EEDFD4342F9ADCDC3C92920226C"><enum>(v)</enum><text>The
measures being undertaken by the managers to divest from such
investments.</text>
</clause></subparagraph><subparagraph id="H6B033516B94A46BC9E8684516C32AA16"><enum>(B)</enum><header>Follow-up
notification</header>
<clause id="H1470006F05454D0D96FD239984A9A367"><enum>(i)</enum><header>In
general</header><text display-inline="yes-display-inline">Except as provided in
clause (iii), in addition to the notification required under paragraph (A),
such managers shall also include such notification in every prospectus and in
every regularly provided quarterly, semi-annual, or annual report provided to
investors, if the funds of such investors are invested in an entity included on
the list.</text>
</clause><clause id="H948252B6453547A9846779E0B2002586"><enum>(ii)</enum><header>Contents of
notification</header><text display-inline="yes-display-inline">The notification
described in clause (i) shall be displayed prominently in any such prospectus
or report and shall contain the information described in subparagraph
(A).</text>
</clause><clause id="H4C3CB639E1B941F6A55F064E08EDCD50"><enum>(iii)</enum><header>Good-faith
exception</header><text display-inline="yes-display-inline">If, upon
publication of a list in the relevant Federal Register under subsection (a)(1),
such managers verifiably divest all investments of such plans or funds in any
entity included on the list and such managers do not initiate any new
investment in any other such entity, such managers shall not be required to
include in any prospectus or report provided to investors the notification
described in subparagraph (A).</text>
</clause></subparagraph></paragraph><paragraph id="H29B398E8726940DB95E36525B3068D8B"><enum>(3)</enum><header>Divestiture from
Iran</header><text display-inline="yes-display-inline">Upon notification under
subsection (a)(2), managers of United States Government pension plans or thrift
savings plans, shall take, to the extent consistent with the legal and
fiduciary duties otherwise imposed on them, immediate steps to divest all
investments of such plans or funds in any entity included on the list.</text>
</paragraph><paragraph id="HB5FB53E041104C5488ECD5826014EB2D"><enum>(4)</enum><header>Sense of
Congress relating to further divestiture from Iran</header><text display-inline="yes-display-inline">It
is the sense of Congress that upon publication of a list in the relevant
Federal Register under subsection (a)(1), managers of pension plans maintained
in the private sector by plan sponsors in the United States and managers of
mutual funds sold or distributed in the United States should take immediate
steps to divest all investments of such plans or funds in any entity included
on the list.</text>
</paragraph><paragraph id="HA4C6F8BB8C70496CAD8C542B73D7EFBA"><enum>(5)</enum><header>Prohibition on
future investment</header><text display-inline="yes-display-inline">Upon
publication of a list in the relevant Federal Register under subsection (a)(1),
there shall be, to the extent consistent with the legal and fiduciary duties
otherwise imposed on them, no future investment in any entity included on the
list by managers of United States Government pension plans or thrift savings
plans, managers of pension plans maintained in the private sector by plan
sponsors in the United States, or managers of mutual funds sold or distributed
in the United States.</text>
</paragraph></subsection><subsection id="H1C34EFF908644AAFB99EC1F111724237"><enum>(b)</enum><header>Report by Office
of Global Security Risks</header><text display-inline="yes-display-inline">Not
later than 30 days after the date of publication of a list in the relevant
Federal Register under subsection (a), the Office of Global Security Risks
within the Division of Corporation Finance of the United States Securities and
Exchange Commission shall issue a report containing a list of the United States
and foreign entities identified in accordance with such subsection, a
determination of whether or not the operations in Iran of any such entity
constitute a political, economic, or other risk to the United States, and a
determination of whether or not the entity faces United States litigation,
sanctions, or similar circumstances that are reasonably likely to have a
material adverse impact on the financial condition or operations of the
entity.</text>
</subsection><subsection id="HBCDFFA2F3D50445CBA63C005D580006"><enum>(c)</enum><header>Sunset</header><text display-inline="yes-display-inline">This section shall terminate 30 days after
the date on which the President has made the certifications described in
section 101(b) of the Iran Freedom Support Act, as amended by section 101(b) of
this Act.</text>
</subsection></section><section id="H69D4781055454A560030EF7BCA03C3F0"><enum>402.</enum><header>Incentives for
divestment from Iran</header><text display-inline="no-display-inline">It shall
be the policy of the United States to—</text>
<paragraph id="H419AAEBB14434063A739AEBFA200E7BA"><enum>(1)</enum><text display-inline="yes-display-inline">expedite the approval process and issuance
of any guarantee, insurance, extension of credit, or participation in the
extension of credit in connection with the export of any goods or services to
an entity or person that deliberately and willingly divests all investments in
Iran;</text>
</paragraph><paragraph id="HB75D557DB14B4CB6884F5E6515B1E083"><enum>(2)</enum><text>provide preference
to United States financial institution loans or credits to an entity or person
that deliberately and willingly divests all investments in Iran; and</text>
</paragraph><paragraph id="HC52C7B13AD4D44819EF1355D284600E2"><enum>(3)</enum><text>provide preference
to United States Government contracting or procurement of goods or services
from an entity or person that deliberately and willingly divests all
investments in Iran.</text>
</paragraph></section><section id="H68D5A0BF01684126A8760076844329AA"><enum>403.</enum><header>Denial of tax
benefits for taxpayers engaged in business activity with Iran prohibited by
United States law</header>
<subsection id="H55C4E67A1BDB43C2B1187651A8DE00E5"><enum>(a)</enum><header>In
general</header><text>Section 901 of the Internal Revenue Code of 1986
(relating to taxes of foreign countries and of possessions of United States) is
amended by redesignating subsection (m) as subsection (n) and by inserting
after subsection (l) the following new subsection:</text>
<quoted-block id="HB9A689516A07430F91CC39F7F2E12DC" style="OLC">
<subsection id="HB55A93C7CDDA41B4BFB2F051D64CD293"><enum>(m)</enum><header>Taxpayers
engaged in business activity with Iran prohibited by united states law</header>
<paragraph id="H2116F2B10AEA4AE18D31CAEA28B4368"><enum>(1)</enum><header>In
general</header><text>Notwithstanding any other provision of this part, in the
case of a taxpayer which is a member of an expanded affiliated group any member
of which, on any day during the taxable year, engaged in business activity with
Iran which is prohibited by United States law, no credit shall be allowed under
subsection (a) to the taxpayer for any income, war profits, or excess profits
taxes paid or accrued (or deemed paid under section 902 or 960) to any country
if such taxes are with respect to income attributable to a period any part of
which occurs during such taxable year.</text>
</paragraph><paragraph id="H9FD516D3CC484DC683F22195C9E8C86E"><enum>(2)</enum><header>Business
activity</header><text>For purposes of paragraph (1)—</text>
<subparagraph id="H7117E4110D94455AB804BCEE90CABDDF"><enum>(A)</enum><header>In
general</header><text>The term <quote>business activity</quote> means any of
the following:</text>
<clause id="HDBF9F1138CCA4ABEBFEB01DBBAB181B9"><enum>(i)</enum><text>An
entity described in subparagraph (D) that—</text>
<subclause id="H7F9BCC4A77214D19A6D2EF32A37CCA00"><enum>(I)</enum><text>has in effect a
contract that includes the responsibility for the development of petroleum
resources, petroleum refining capacity, or liquefied natural gas located in
Iran or (as the case may be), or</text>
</subclause><subclause id="H23DDF80F20394A6C8F60F318EC97F4F"><enum>(II)</enum><text>has in effect a
contract providing for the general supervision and guarantee of another
person’s performance of a contract described in subclause (I).</text>
</subclause></clause><clause id="H25918AC687C04035BD4798E25DFBC8A3"><enum>(ii)</enum><text>The purchase of a
share of ownership, including an equity interest, in the development described
in clause (i).</text>
</clause><clause id="HA10D7AE8CBD04928AF14D6DFC304B636"><enum>(iii)</enum><text>Having in effect
a contract providing for the participation in royalties, earnings, or profits
in the development described in clause (i), without regard to the form of the
participation.</text>
</clause></subparagraph><subparagraph id="H6087AD46987E4EF9B5FAA5A133999FFC"><enum>(B)</enum><header>Goods, services,
and technology</header><text>The term <quote>business activity</quote> includes
the entry into, performance, or financing of a contract to sell or purchase
goods, services, or technology.</text>
</subparagraph><subparagraph id="HA934679E23C84E80809EC142EDE2F87D"><enum>(C)</enum><header>Special
rule</header><text>For purposes of this paragraph, an amendment or other
modification that is made, on or the date of the enactment of this subsection
to an agreement or contract shall be treated as the entry of an agreement or
contract.</text>
</subparagraph><subparagraph id="HEE4A7AE00AC7463E89DEBBAECE86AB56"><enum>(D)</enum><header>Entities
described</header><text>For purposes of subparagraph (A), an entity described
in this subparagraph is—</text>
<clause id="H8DAEFAE3DD194CC790D229E2B95757D"><enum>(i)</enum><text>a
natural person;</text>
</clause><clause id="HED95133E0DC8480DB05E2779C29253AA"><enum>(ii)</enum><text>a
corporation, business association, partnership, society, trust, financial
institution, insurer, underwriter, guarantor, and any other business
organization;</text>
</clause><clause id="H30CE064BE1BF404492B4E0EEC69263F"><enum>(iii)</enum><text>any foreign
subsidiary of any entity described in clause (ii);</text>
</clause><clause id="HB371CB9A3C3B4A729DB858790081EA7B"><enum>(iv)</enum><text>any governmental
entity operating as a business enterprise, such as an export credit agency;
and</text>
</clause><clause id="H2C6A0FFFF4404E98B2A9F1B2F817EEEC"><enum>(v)</enum><text>any successor to
any entity described in clause (ii), (iii), or (iv).</text>
</clause></subparagraph></paragraph><paragraph id="H04976A1D2F2141A8BEB2AEC082C72A7"><enum>(3)</enum><header>Taxes allowed as
a deduction, etc</header><text>Sections 275 and 78 shall not apply to any tax
which is not allowable as a credit under subsection (a) by reason of this
subsection.</text>
</paragraph><paragraph id="H0FF754E1E4D940DA94A8F15104827CCC"><enum>(4)</enum><header>Expanded
affiliated group</header><text>For purposes of paragraph (1), the term
<quote>expanded affiliated group</quote> means an affiliated group (as defined
in subsection (a) of section 1504 (without regard to subsections (b)(2),
(b)(4), and (c) thereof)); except that section 1504(a) shall be applied by
substituting <quote>more than 50 percent</quote> for <quote>at least 80
percent</quote> each place it appears.</text>
</paragraph><paragraph id="HC620CF5BA538436CBE4BB3C000D6F52F"><enum>(5)</enum><header>Regulations</header><text>The
Secretary shall prescribe such regulations as may be necessary or appropriate
to carry out the purposes of this subsection, including regulations which
impose appropriate reporting
requirements.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H2B6E1554991B44B1B9FAA5EE5375EEBB"><enum>(b)</enum><header>Income Included
as Subpart F Income</header><text>Subsection (a) of section 952 is amended by
striking <quote>and</quote> at the end of paragraph (4), by striking the period
at the end of paragraph (5) and inserting <quote>, and</quote>, and by
inserting after paragraph (5) the following new paragraph:</text>
<quoted-block id="H13326238C8DC49829D8D2137B91D00C9" style="OLC">
<paragraph id="HB43E049A508740A8ABEFEDD1FDC50093"><enum>(6)</enum><text>all income of such
corporation derived from all foreign countries during any period during which
section 901(m) applies to such
corporation.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H3F53509C440F44CFB749C6E18394F0A7"><enum>(c)</enum><header>Reporting</header>
<paragraph id="HFCBAB3D942BE42B3A6A5A7DB973E055D"><enum>(1)</enum><header>In
General</header><text>Part II of subchapter B of chapter 68 of the Internal
Revenue Code of 1986 (relating to failure to comply with certain information
reporting requirements) is amended by adding at the end the following new
section:</text>
<quoted-block id="HD4F92C96126D415AA3BE5CA5CCC89125" style="OLC">
<section id="H56F9B10BD12943988CC97EB21B84B5C7"><enum>6726.</enum><header>Failure to
report information under section 901(m)</header>
<subsection id="H297298EF9E284FDD935507008FB1DC84"><enum>(a)</enum><header>In
general</header><text>In the case of each failure described in subsection (c)
by any person, such person shall pay a penalty of $100,000 for each day in the
noncompliance period with respect to which the failure relates.</text>
</subsection><subsection id="H042B6DCFC2EC45C0AFA8053EB8CAE008"><enum>(b)</enum><header>Noncompliance
Period</header><text>For purposes of this section, the term
<quote>noncompliance period</quote> means, with respect to any failure, the
period—</text>
<paragraph id="H48B535258175484F94C65041AE85CF77"><enum>(1)</enum><text>beginning on the
date such failure first occurs; and</text>
</paragraph><paragraph id="H4BD0E6B32FD64A65817BB2CE7F1DFCD"><enum>(2)</enum><text>ending on the date
such failure is corrected.</text>
</paragraph></subsection><subsection id="HEDFA317C52C048FF87423CB3CEBF4846"><enum>(c)</enum><header>Failures Subject
to Penalty</header><text>For purposes of subsection (a), the failure described
in this subsection is a failure to comply with any requirement contained in the
regulations prescribed under section
901(m).</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H41B49E80C2384CFEB9A46800679BAAAE"><enum>(2)</enum><header>Clerical
amendment</header><text>The table of sections for part II of subchapter B of
chapter 68 of such Code is amended by adding at the end the following new
item:</text>
<quoted-block display-inline="no-display-inline" id="HCA9DD29E6C2F42B3A11F38F4D201B316" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 6726. Failure to report information
under section
901(m).</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HEC787EB93D4D4DE9BBAB3327EC7032B4"><enum>(d)</enum><header>Effective
Date</header><text>The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.</text>
</subsection></section><section id="HE1BAD7EBD9F14C8A96619BECFF442F38"><enum>404.</enum><header>Tax on income
derived by foreign corporations from business activity with Iran prohibited by
United States law</header>
<subsection id="H6FFE6A5270EC4049B000E9E65AE4F"><enum>(a)</enum><header>Tax
amendment</header><text>Subpart B of part II of subchapter N of chapter 1 of
the Internal Revenue Code of 1986 (relating to foreign corporations) is amended
by inserting after section 884 the following new section:</text>
<quoted-block display-inline="no-display-inline" id="HBD110FF76BFC4C1C89BD70A1226E7624" style="OLC">
<section id="H75BF51D4479D4AA69827FA541BFEAC4"><enum>884A.</enum><header>Tax on income
derived by foreign corporations from business activity with Iran prohibited by
united states law</header><text display-inline="no-display-inline">In the case
of a foreign corporation which is engaged in business activity with Iran
prohibited by United States law—</text>
<paragraph id="HBB55FED44A4F451E86D86EE15DD496EE"><enum>(1)</enum><text>in respect of tax
on income derived from such prohibited activity—</text>
<subparagraph id="H9659AB2FAEA040C789CDEC20DBA54C2F"><enum>(A)</enum><text>section 881(a)
shall be applied by substituting <quote>45 percent</quote> for <quote>30
percent</quote>;</text>
</subparagraph><subparagraph id="H01F69CCDD33446DF001C7F592F9DC0A0"><enum>(B)</enum><text>subsections (b),
(c), (d) and (e) of section 881 shall not apply;</text>
</subparagraph><subparagraph id="H1EF37DA28D8043D3A4D9EAF265381069"><enum>(C)</enum><text>tax imposed
pursuant to section 882 shall be imposed at a rate of <quote>45
percent</quote>;</text>
</subparagraph><subparagraph id="HA3C36C8513B6415CAC3237BE443D98CC"><enum>(D)</enum><text>section 883 shall
not apply; and</text>
</subparagraph><subparagraph id="H8A4E86BA30634D11A6155E993E978F71"><enum>(E)</enum><text>section 884(a)
shall be applied by substituting <quote>45 percent</quote> for <quote>30
percent</quote>; and</text>
</subparagraph></paragraph><paragraph id="HF07C411C162F450FB102C0682C033611"><enum>(2)</enum><text>in respect of
withholding—</text>
<subparagraph id="H7F8ABD27D91E48E3A0C70054B579E46D"><enum>(A)</enum><text>section 1442(a)
shall be applied by substituting <quote>45 percent</quote> for <quote>30
percent</quote>; and</text>
</subparagraph><subparagraph id="H376A82DAB60749A7A429531CB9D125C9"><enum>(B)</enum><text>section 1442(c)
shall not
apply.</text>
</subparagraph></paragraph></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H2750EECA818E41F89E8838F8B792698D"><enum>(b)</enum><header>Clerical
amendment</header><text>The table of sections for subpart B of part II of
subchapter N of chapter 1 of such Code is amended by inserting after the item
relating to section 884 the following new item:</text>
<quoted-block display-inline="no-display-inline" id="H81593E6BBDC14362BF2319497517CE96" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 884A. Income tax of foreign
corporations engaged in business activity with Iran prohibited by United States
law.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H702DCC41189E46749B79517C73BC7F"><enum>(c)</enum><header>Effective
Date</header><text>The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.</text>
</subsection></section><enum>V</enum><header>Compensation for
Former United States Hostages Held By Iran and Victims of Iranian-Sponsored
Terrorist Attacks Against the United States</header>
<section id="H434180239FFE42DEA980B943AAA21FB9"><enum>501.</enum><header>Creation of
Fund</header><text display-inline="no-display-inline">There is established a
fund to be known as the <quote>Compensation for Former United States Hostages
in Iran Fund</quote> (in this title referred to as the <quote>Fund</quote>),
consisting of such amounts as may be appropriated to the Fund as provided by
this section.</text>
</section><section id="H23FFDBDA234C4E38B649EE57A1080196"><enum>502.</enum><header>Transfers to
Fund</header><text display-inline="no-display-inline">There are hereby
appropriated to the Fund amounts equivalent to the taxes received in the
Treasury by reason of the amendments made by sections 403 and 404 of this
Act.</text>
</section><section id="HA9CE9CF776C74224A365FD60504EC34B"><enum>503.</enum><header>Expenditures
from Fund</header><text display-inline="no-display-inline">Amounts in the Fund
shall be available, as provided by appropriation Acts, for making expenditures
to pay claims to the United States citizens held hostage in Iran, and to
members of the families of such United States citizens, who are identified as
plaintiffs or class members in Case Number 1:00CV03110 (EGS).</text>
</section><section id="H01B1A1ABB4F74BBDB2C0AF57269B2546"><enum>504.</enum><header>Compensation
amounts</header><text display-inline="no-display-inline">Plaintiffs or class
members referred to in section 503 shall be compensated from amounts in the
Fund as follows:</text>
<paragraph id="HAF3C081A80DE46D4008501DCCCDDDA0"><enum>(1)</enum><text>For each former
hostage so identified as a plaintiff or class member, $1,000 for each day of
captivity of such former hostage.</text>
</paragraph><paragraph id="H392CEA7D64DF4B63ABEBE7568EF05666"><enum>(2)</enum><text>For each spouse
and child so identified as a plaintiff or class member, $500 for each day of
captivity of the hostage to whom such spouse or child is related.</text>
</paragraph><paragraph id="H03315ECC351C46DF81138D70296FA045"><enum>(3)</enum><text>Interest on each
amount identified in accordance with paragraphs (1) and (2), calculated at the
daily prime rate, as determined by the Board of Governors of the Federal
Reserve System, from the period beginning on the date on which a former hostage
so identified was taken hostage until the date of payment under this
section.</text>
</paragraph></section><section id="H53778E55E6F647599919CA9CFE07D73"><enum>505.</enum><header>Remaining
funds</header>
<subsection id="H55B1ACEB045344C68DC47D9CBA8F3FD"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">After all plaintiffs
and class members referred to in section 503 are compensated in accordance with
section 504, any amounts remaining in the Fund shall be distributed evenly
among plaintiffs and class members who were granted judgments and awarded
damages by United States courts in claims against Iran (identified in
subsection (b)), but were not compensated.</text>
</subsection><subsection id="H6165309506C74AEF8D095C2B2633426C"><enum>(b)</enum><header>Claims
identified</header><text>Claims referred to in subsection (a) are the
following:</text>
<paragraph id="HCE583FEFD5AD409086715FF772A16F63"><enum>(1)</enum><text display-inline="yes-display-inline">Acosta v. Iran, 574 F. Supp. 2d 15 (D.D.C.
2008).</text>
</paragraph><paragraph id="H223DE8CF8DE14BD68DF4589D2C3BD487"><enum>(2)</enum><text>Bakhtiar v.
Islamic Republic of Iran, Civil Action No. 02–00092 (HHK) (D.D.C. 2008).</text>
</paragraph><paragraph id="HB6B583F6E9F5438E9E658E60B1F8EFDD"><enum>(3)</enum><text>Beer v. Iran, 574
F. Supp. 2d 1 (D.D.C. 2008).</text>
</paragraph><paragraph id="HEA780D98F5374B019E6DBF0314FBC6EE"><enum>(4)</enum><text>Bennett v. Islamic
Republic of Iran, 507 F. Supp. 2d 117 (D.D.C. 2007).</text>
</paragraph><paragraph id="H0E5CD2ABF38C4E2CA16ED0C3E3C7B619"><enum>(5)</enum><text>Ben-Rafael v.
Islamic Republic of Iran, 2008 WL 485091 (D.D.C. 2008).</text>
</paragraph><paragraph id="H0A9BA2E7A7134ED59C93A9004940F2E7"><enum>(6)</enum><text>Blais v. Islamic
Republic of Iran, 459 F. Supp. 2d 40 (D.D.C. 2006).</text>
</paragraph><paragraph id="HCD54A73AD1BA4137A9843C4FAD666D4D"><enum>(7)</enum><text>Bodoff v. Islamic
Republic of Iran, 424 F. Supp. 2d 74 (D.D.C. 2006).</text>
</paragraph><paragraph id="HBF5E8B8C319148FEA9A244787770BDE6"><enum>(8)</enum><text>Campuzano v.
Islamic Republic of Iran, 281 F. Supp. 2d 258 (D.D.C. 2003).</text>
</paragraph><paragraph id="H5FF246F2F81042E6BCE5D6248F2620AF"><enum>(9)</enum><text>Cicippio-Puleo v.
Islamic Republic of Iran, Civil Action No. 01–01496 (HHK) (D.D.C. 2005).</text>
</paragraph><paragraph id="H357DAC65B99A480C9F2B06B4B618D2CF"><enum>(10)</enum><text>Cronin v. Islamic
Republic of Iran, 238 F. Supp. 2d 222 (D.D.C. 2002).</text>
</paragraph><paragraph id="H387C7B922F9B422B8EB5A4B361921EC5"><enum>(11)</enum><text>Dammarell v.
Islamic Republic of Iran, 2006 WL 2583043 (D.D.C 2006).</text>
</paragraph><paragraph id="HDD8AE3D229604224B860A9AF1E16AD24"><enum>(12)</enum><text>Dodge v. Islamic
Republic of Iran, 2004 WL 5353873 (D.D.C. 2004).</text>
</paragraph><paragraph id="HB5A1E1081F15499F95CC5EDD9C481FF"><enum>(13)</enum><text>Estate of Heiser
v. Islamic Republic of Iran, 466 F. Supp. 2d 229 (D.D.C. 2006).</text>
</paragraph><paragraph id="H0AFB0B95D7DB4C8D958076C948B448D9"><enum>(14)</enum><text>Estate of Bayani
v. Islamic Republic of Iran, Civil Action No. 04–01712 (HHK), 2007 WL 4116167
(D.D.C. 2007).</text>
</paragraph><paragraph id="H5BEAAA9479FE4256B8F800F4873D83D3"><enum>(15)</enum><text>Greenbaum v.
Islamic Republic of Iran, 451 F. Supp. 2d 90 (D.D.C 2006).</text>
</paragraph><paragraph id="HB3CB9E5F3AE2420200BDC71EC404008E"><enum>(16)</enum><text>Haim v. Islamic
Republic of Iran, 425 F. Supp. 2d 56 (D.D.C 2006).</text>
</paragraph><paragraph id="HE326B2B642D4444C99B0E8E37D8F6F82"><enum>(17)</enum><text>Holland v.
Islamic Republic of Iran, 496 F. Supp. 2d 1 (D.D.C. 2005).</text>
</paragraph><paragraph id="HE915BA57C1954780985672CC16634785"><enum>(18)</enum><text>Jacobsen v.
Islamic Republic of Iran, Civil Action No. 02–1365 (JR) (D.D.C. 2006).</text>
</paragraph><paragraph id="H70520D2DA0DA40A7B707FBD68D34CCDE"><enum>(19)</enum><text>Kerr v. Islamic
Republic of Iran, 245 F. Supp. 2d 59 (D.D.C. 2003).</text>
</paragraph><paragraph id="H3CAD7177006F4572A5C398ADE28865CF"><enum>(20)</enum><text>Levin v. Islamic
Republic of Iran, Civil Action No. 05–02494 (GK), 2007 WL 4564399 (D.D.C.
2008).</text>
</paragraph><paragraph id="H89CEA72A3A2444A9AF9E40C034400CC"><enum>(21)</enum><text>Nikbin v. Islamic
Republic of Iran, 517 F. Supp. 2d 416 (D.D.C. 2007).</text>
</paragraph><paragraph id="HCFEDFECC1C624AEAAAB96607A8B64377"><enum>(22)</enum><text>Peterson v.
Islamic Republic of Iran, 515 F. Supp. 2d 25 (D.D.C. 2007).</text>
</paragraph><paragraph id="HF86B42BE89B64AE4B8DCEDB514BE8FEA"><enum>(23)</enum><text>Prevatt v.
Islamic Republic of Iran, 421 F. Supp. 2d 152 (D.D.C. 2006).</text>
</paragraph><paragraph id="H24D24D29908048DB004F12AF2CBD3EF2"><enum>(24)</enum><text>Rafii v. Islamic
Republic of Iran, Civil Action No. 01–850 (CKK) (D.D.C. 2002).</text>
</paragraph><paragraph id="H93B25B48951840EDB8DDEB086B70AEAA"><enum>(25)</enum><text>Regier v. Islamic
Republic of Iran, 281 F. Supp. 2d 87 (D.D.C. 2003).</text>
</paragraph><paragraph id="H69C57E6616B041019E5D08CCEC1E00DE"><enum>(26)</enum><text>Salazar v.
Islamic Republic of Iran, 370 F. Supp. 2d 105 (D.D.C. 2005).</text>
</paragraph><paragraph id="H5FAEDFF3B116452CB805AE1410EBC814"><enum>(27)</enum><text>Sisso v. Islamic
Republic of Iran, 2007 WL 2007582 (D.D.C. 2007).</text>
</paragraph><paragraph id="H50179D3EA4524102913133A65E5BA0D8"><enum>(28)</enum><text>Steen v. Islamic
Republic of Iran, 2003 WL 21672820 (D.D.C. 2003).</text>
</paragraph><paragraph id="HB826798702084E4FB5C7C876AD27017D"><enum>(29)</enum><text>Stern v. Islamic
Republic of Iran, 271 F. Supp. 2d 286 (D.D.C. 2003).</text>
</paragraph><paragraph id="H7FA7C185386A4AA000009E03A931DB7E"><enum>(30)</enum><text>Surette v.
Islamic Republic of Iran, 231 F. Supp. 2d 260 (D.D.C. 2002).</text>
</paragraph><paragraph id="H28D26B0F4479424D85D2FF468E16143E"><enum>(31)</enum><text>Tracy v. Islamic
Republic of Iran, 2003 U.S. Dist. LEXIS 15844 (D.D.C. 2003).</text>
</paragraph><paragraph id="H9AAD27F124174D1CA9A3A4E079EA086"><enum>(32)</enum><text>Turner v. Islamic
Republic of Iran, 2002 U.S. Dist. LEXIS 26730 (D.D.C. 2002).</text>
</paragraph><paragraph id="H909CD396F01649CFA99836AF14C61935"><enum>(33)</enum><text>Valore v. Islamic
Republic of Iran, 478 F. Supp. 2d 101 (D.D.C. 2007).</text>
</paragraph><paragraph id="H44D22218DCBC48C8BAD9B7008EE2EA83"><enum>(34)</enum><text>Weir v. Islamic
Republic of Iran, Civil Action No. 01–1303 (TPJ) (D.D.C. 2003).</text>
</paragraph><paragraph id="H16CD0D86A418464A91CA85F9DDD42B38"><enum>(35)</enum><text>Welch v. Islamic
Republic of Iran, Civil Action No. A01–863(CKK)(AK) (D.D.C. 2007).</text>
</paragraph></subsection></section><section id="H4A74B163BCB54993B07DDB9C7009026"><enum>506.</enum><header>Rule of
construction</header><text display-inline="no-display-inline">No plaintiff or
class member referred to in section 503, as a result of belonging to more than
one claim identified in section 505, shall be eligible for multiple
compensation under section 504.</text>
</section><enum>VI</enum><header>Additional
Provisions Related to Iranian Unconventional Weapons Programs and Support for
International Terrorism</header>
<section id="H96A98E62151E47D5BFAC23EF93333BA"><enum>601.</enum><header>Biological
weapons capabilities and programs</header>
<subsection id="H2A18A76D665547A7B68EE663DE3E244"><enum>(a)</enum><header>Statement of
policy</header><text display-inline="yes-display-inline">It shall be the policy
of the United States—</text>
<paragraph id="H79A29245429B4F33BED45F51EDE25F"><enum>(1)</enum><text>to
recognize the grave threat to the United States and to United States allies and
interests that Iranian biological weapons programs represent;</text>
</paragraph><paragraph id="H06995BC15DB84A09A6AC3FF2760BC96"><enum>(2)</enum><text>to
use voice, vote, and influence of the United States within international
organizations to raise and investigate Iranian compliance with its obligations
under the Convention on the Prohibition of the Development, Production and
Stockpiling of Bacteriological (Biological) and Toxin Weapons and on Their
Destruction; and</text>
</paragraph><paragraph id="H1FA5E7A1757A4D57974C908603B67E94"><enum>(3)</enum><text>to refrain from
directly engaging with any person, agent, instrumentality, or official of, is
affiliated with, or is serving as a representative of the Government of Iran
until Iran verifiably dismantles or otherwise ceases its programs conducive to
producing biological weapons.</text>
</paragraph></subsection><subsection id="H184EAE34A55247EB86A33FF573EC20AD"><enum>(b)</enum><header>Report</header>
<paragraph id="H3EA69815928D4818B652A10228BE96EA"><enum>(1)</enum><header>Requirement</header><text>Not
later than 180 days after the date of the enactment of this Act and annually
thereafter, the President shall transmits to the appropriate congressional
committees an inter-agency assessment of Iran’s biological weapons
capabilities.</text>
</paragraph><paragraph id="H5A624D8B99C049CB8172AC8C3CB1AAA4"><enum>(2)</enum><header>Classified
annex</header><text>The report required under paragraph (1) shall be in
unclassified form to the greatest extent possible, but may include a classified
annex where necessary.</text>
</paragraph><paragraph id="H2EE7ACE8B8F14D7DA0FFA1558E37DDF0"><enum>(3)</enum><header>Appropriate
congressional committees defined</header><text>In this subsection, the term
<quote>appropriate congressional committees</quote> means the Committee on
Foreign Affairs of the House of Representatives and the Committee on Foreign
Relations of the Senate.</text>
</paragraph></subsection></section><section id="HD5A1CC292E55428D8D580038915BE503"><enum>602.</enum><header>Iranian
chemical weapons capabilities and programs</header>
<subsection id="H7D366856450347A7B3D8950049096BCA"><enum>(a)</enum><header>Statement of
policy</header><text display-inline="yes-display-inline">It shall be the policy
of the United States to—</text>
<paragraph id="HD72B6371FD9B4A8587008E71BF8C3D68"><enum>(1)</enum><text display-inline="yes-display-inline">to recognize the grave threat to the United
States, United States allies, and United States interests that Iranian chemical
weapons programs represent;</text>
</paragraph><paragraph id="H37CBD301C30249B6B39B00105DD34E23"><enum>(2)</enum><text>to use voice,
vote, and influence of the United States within international organizations to
declare the Government of Iran in violation of its obligations under the
Chemical Weapons Convention; and</text>
</paragraph><paragraph id="HA4C9116EB65C489BBD1CC12D3470E8F"><enum>(3)</enum><text>to
refrain from directly engaging with any person, agent, instrumentality, or
official of, is affiliated with, or is serving as a representative of the
Government of Iran until Iran verifiably dismantles otherwise ceases its
programs conducive to producing chemical weapons.</text>
</paragraph></subsection><subsection id="H76EC82F242114C859EDB5220B6183C1"><enum>(b)</enum><header>Report</header>
<paragraph id="HF4FB48344399440B906EA5795876AEC"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Not later 180 days
after the date of the enactment of this Act and annually thereafter, the
President shall transmit to the appropriate congressional committees an
interagency assessment of Iran’s chemical weapons capabilities.</text>
</paragraph><paragraph id="H3650BDB86F7545E99D36A355023F1483"><enum>(2)</enum><header>Classified
annex</header><text>The report required under paragraph (1) shall be in
unclassified form to the greatest extent practicable, but may include a
classified annex if necessary.</text>
</paragraph><paragraph id="HBE2A9CCEB4B54564BD00FDC97D994B2F"><enum>(3)</enum><header>Appropriate
congressional committees defined</header><text>In this subsection, the term
<quote>appropriate congressional committees</quote> means the Committee on
Foreign Affairs of the House of Representatives and the Committee on Foreign
Relations of the Senate.</text>
</paragraph></subsection></section><section id="H61F8B4D38055453CBE54F23B3303AF23"><enum>603.</enum><header>Restrictions on
nuclear cooperation with countries assisting the nuclear program of
Iran</header>
<subsection id="HC7E668E135A74A33BEEF003493C2F666"><enum>(a)</enum><header>In
general</header><text>Notwithstanding any other provision of law or any
international agreement, no agreement for cooperation between the United States
and the government of any country that is assisting the nuclear program of Iran
or transferring advanced conventional weapons or missiles to Iran may be
submitted to the President or to Congress pursuant to section 123 of the Atomic
Energy Act of 1954 (42 U.S.C. 2153), no such agreement may enter into force
with such country, no license may be issued for export directly or indirectly
to such country of any nuclear material, facilities, components, or other
goods, services, or technology that would be subject to such agreement, and no
approval may be given for the transfer or retransfer directly or indirectly to
such country of any nuclear material, facilities, components, or other goods,
services, or technology that would be subject to such agreement, until the
President determines and reports to the Committee on Foreign Affairs of the
House of Representatives and the Committee on Foreign Relations of the
Senate—</text>
<paragraph id="H02DA3B1F558444F2A6F2404F6ECEE39F"><enum>(1)</enum><text>Iran has ceased
its efforts to design, develop, or acquire a nuclear explosive device or
related materials or technology; or</text>
</paragraph><paragraph id="HE47BF2880D4D45C1B3F4EEF5E2365DD"><enum>(2)</enum><text>the government of
the country that is assisting the nuclear program of Iran or transferring
advanced conventional weapons or missiles to Iran—</text>
<subparagraph id="HECC71C13E88B46CEB5EA394D66A7957C"><enum>(A)</enum><text>has suspended all
nuclear assistance to Iran and all transfers of advanced conventional weapons
and missiles to Iran; and</text>
</subparagraph><subparagraph id="H2C241C305266490994A830FCA421EE5D"><enum>(B)</enum><text>is committed to
maintaining that suspension until Iran has implemented measures that would
permit the President to make the determination described in paragraph
(1).</text>
</subparagraph></paragraph></subsection><subsection id="H282A49D876744ACA9D9F6B1B652892D4"><enum>(b)</enum><header>Construction</header><text>The
restrictions described in subsection (a)—</text>
<paragraph id="H76C7E130CE5944778B5ECC3B4549C111"><enum>(1)</enum><text>shall apply in
addition to all other applicable procedures, requirements, and restrictions
contained in the Atomic Energy Act of 1954 and other laws; and</text>
</paragraph><paragraph id="H78D003C2F5934428BD5839F5DAF76DA6"><enum>(2)</enum><text>shall not be
construed as affecting the validity of agreements for cooperation that are in
effect on the date of the enactment of this Act.</text>
</paragraph></subsection><subsection id="HAD0305CC4F0A423880D9A11015FB1091"><enum>(c)</enum><header>Definitions</header><text>In
this section:</text>
<paragraph id="HE631C0ABA99C482C93008F094CB0BB96"><enum>(1)</enum><header>Agreement for
cooperation</header><text>The term <quote>agreement for cooperation</quote> has
the meaning given that term in section 11 b. of the Atomic Energy Act of 1954
(42 U.S.C. 2014 b.).</text>
</paragraph><paragraph id="HCF3CED3D3F0948BA9200405367288D09"><enum>(2)</enum><header>Assisting the
nuclear program of Iran</header><text>The term <quote>assisting the nuclear
program of Iran</quote> means the intentional transfer to Iran by a government,
or by a person subject to the jurisdiction of a government with the knowledge
and acquiescence of such government, of goods, services, or technology listed
on the Nuclear Suppliers Group Guidelines for the Export of Nuclear Material,
Equipment and Technology (published by the International Atomic Energy Agency
as Information Circular INFCIRC/254/Rev. 3/Part 1, and subsequent revisions),
or the Nuclear Suppliers Group Guidelines for Transfers of Nuclear-Related
Dual-Use Equipment, Material, and Related Technology (published by the
International Atomic Energy Agency as Information Circular INFCIR/254/Rev.
3/Part 2, and subsequent revisions).</text>
</paragraph><paragraph id="H68A15CA414D84384BDD9D1A119C7276D"><enum>(3)</enum><header>Country that is
assisting the nuclear program of Iran or transferring advanced conventional
weapons or missiles to Iran</header><text>The term <quote>country that is
assisting the nuclear program of Iran or transferring advanced conventional
weapons or missiles to Iran</quote> means—</text>
<subparagraph id="H965EA4C3547E4789B510F413E063F93F"><enum>(A)</enum><text>the Russia
Federation; and</text>
</subparagraph><subparagraph id="H8D30873D76A94F9481D9CBF3C8726999"><enum>(B)</enum><text>any other country
determined by the President to be assisting the nuclear program of Iran or
transferring advanced conventional weapons or missiles to Iran.</text>
</subparagraph></paragraph><paragraph id="HAB187EBFA963435A84769E24A11E8CE2"><enum>(4)</enum><header>Transferring
advanced conventional weapons or missiles to Iran</header><text>The term
<quote>transferring advanced conventional weapons or missiles to Iran</quote>
means the intentional transfer to Iran by a government, or by a person subject
to the jurisdiction of a government with the knowledge and acquiescence of such
government, of goods, services, or technology listed on—</text>
<subparagraph id="H8CAD84F87BAD4B8794948213573C7C96"><enum>(A)</enum><text>the Wassenaar
Arrangement list of Dual Use Goods and Technologies and Munitions list of July
12, 1996, and subsequent revisions; or</text>
</subparagraph><subparagraph id="HBA05B58BD0A841D4BFFD9D94DC73B84"><enum>(B)</enum><text>the Missile
Technology Control Regime Equipment and Technology Annex of June 11, 1996, and
subsequent revisions.</text>
</subparagraph></paragraph></subsection></section><section id="H7158721A08174CD1AB578195D30082B3"><enum>604.</enum><header>Continuation of
restrictions against the Government of Iran</header>
<subsection id="HE0AD7994A8E046C8AC2190091D009B73"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Restrictions against
the Government of Iran that were imposed by reason of a determination of the
Secretary of State that the Government of Syria, for purposes of section 6(j)
of the Export Administration Act of 1979 (as continued in effect pursuant to
the International Emergency Economic Powers Act), section 40 of the Arms Export
Control Act, section 620A of the Foreign Assistance Act of 1961, or other
provision of law, is a government that has repeatedly provided support for acts
of international terrorism, shall remain in effect, and shall not be lifted
pursuant to such provisions of law, unless the President certifies to Congress
that the Government of Iran—</text>
<paragraph id="HC6A22507F68041C4B2553FC2CEA322E3"><enum>(1)</enum><text display-inline="yes-display-inline">is no longer engaged in the illegal
development, acquisition, procurement, or stockpiling of missile, nuclear,
chemical, biological, or radiological technology, or transfer to any other
country, the government of which the Secretary of State has determined, for
purposes of any of the provisions of law specified in the matter preceding this
paragraph, is a government that has repeatedly provided support for acts of
international terrorism;</text>
</paragraph><paragraph id="H828C00B49FBF453D84A2A78DE027009F"><enum>(2)</enum><text display-inline="yes-display-inline">is no longer engaged in training,
harboring, supplying, financing, or supporting in any way—</text>
<subparagraph id="H1E218E000F3945FA8800631BD2DA7830"><enum>(A)</enum><text display-inline="yes-display-inline">any organization designated by the
Secretary of State as a foreign terrorist organization in accordance with
section 219(a) of the Immigration and Nationality Act (8 U.S.C. 1189(a));
and</text>
</subparagraph><subparagraph id="HB217800F0E714FB991BB6E9B73BF5FED"><enum>(B)</enum><text display-inline="yes-display-inline">any person included on the Annex to
Executive Order 13224 (September 23, 2001) and any other person identified
under section 1 of that Executive Order whose property and interests in
property are blocked by that section (commonly known as a <quote>specially
designated global terrorist</quote>).</text>
</subparagraph></paragraph></subsection><subsection id="H0BE230590E1747B687EC9FD109509FC"><enum>(b)</enum><header>Limitation on
assistance</header><text display-inline="yes-display-inline">Notwithstanding
any other provision of law, no funds under this or any other Act shall be used
to provide direct or indirect assistance to the Government of Iran unless the
President makes the certification described in subsection (a).</text>
</subsection></section><enum>VII</enum><header>Definitions</header>
<section id="HC61EE295C6284E0200791ED422BD3E61"><enum>701.</enum><header>Definitions</header><text display-inline="no-display-inline">Except as otherwise provided, in this
Act:</text>
<paragraph id="H3D309B8A16B24B60BF61E7D3A52202D0"><enum>(1)</enum><header>Appropriate
congressional committees</header><text>The term <quote>appropriate
congressional committees</quote> means—</text>
<subparagraph id="H523675713C9B4DF280C5FA09948DB113"><enum>(A)</enum><text>the Committee on
Foreign Affairs and the Committee on Appropriations of the House of
Representatives; and</text>
</subparagraph><subparagraph id="H793B3D5EFF4842C4BCB85940FBD383D4"><enum>(B)</enum><text>the Committee on
Foreign Relations and the Committee on Appropriations of the Senate.</text>
</subparagraph></paragraph><paragraph id="H36809C7BBC004102B0B895105200642E"><enum>(2)</enum><header>Government of
Iran</header><text>The term <quote>Government of Iran</quote> includes any
agency or instrumentality of the Government of Iran, including any entity that
is controlled by the Government of Iran.</text>
</paragraph><paragraph id="HAAC488224F054FF29B1CD1A8162BA4FD"><enum>(3)</enum><header>Weapons of mass
destruction programs</header><text>The term <quote>weapons of mass destruction
programs</quote> means—</text>
<subparagraph id="HFE2CA969251D4509BFC664FDE11501A3"><enum>(A)</enum><text>and chemical
weapons, biological weapons, radiological or nuclear procurement and
development programs and efforts;</text>
</subparagraph><subparagraph id="H4E7EB6227E294E98953E00236E710394"><enum>(B)</enum><text>ballistic missile
procurement and development programs and efforts; and</text>
</subparagraph><subparagraph id="HFDD079EA1CDD4D7E80E13EA5EBEAF26"><enum>(C)</enum><text>other actions in
violation of the Waasenaar Arrangement on Export Controls for Conventional Arms
and Dual-Use Goods and Technologies, the Missile Technology Control Regime, the
Australia Group, the Nuclear Suppliers’ Group, the Zangger Committee, and any
other international agreement or arrangement to which the United States is a
party that restricts the export of chemical, biological, nuclear, and other
weapons and their delivery systems, and effectively restricts the export of
dual use components of such weapons and their delivery systems.</text>
</subparagraph></paragraph></section>