Initial Report

Statutory Text

(a) Initial Report.--

(1) In general.--Not later than 120 days after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the appropriate congressional committees a report--

(A) listing all foreign investors in the energy sector of Iran during the period specified in paragraph (2), including--

(i) entities that exported gasoline and other refined petroleum products to Iran;

(ii) entities involved in providing refined petroleum products to Iran, including--

(I) entities that provided ships to transport refined petroleum products to Iran; and

(II) entities that provided insurance or reinsurance for shipments of refined petroleum products to Iran; and

(iii) entities involved in commercial transactions of any kind, including joint ventures anywhere in the world, with Iranian energy companies; and

(B) identifying the countries in which gasoline and other refined petroleum products exported to Iran during the period specified in paragraph (2) were produced or refined.

(2) Period specified.--The period specified in this paragraph is the period beginning on January 1, 2009, and ending on the date that is 150 days after the date of the enactment of this Act.

Verbatim from the enrolled law as published by GovInfo; margin notes and page markers omitted. Pub. L. 112-158 on GovInfo · PDF · text fetched Oct. 17, 2026

How the Date Is Worked Out

1. Enacted Aug. 10, 2012 (Pub. L. 112-158).
2. Text: “Not later than 120 days after the date of the enactment of this Act.” Aug. 10, 2012 + 120 days = Dec. 8, 2012.
3. As of Nov. 11, 2026: one-time deadline passed on Dec. 8, 2012.

Delivery Status

Not publicly verifiable

Public Evidence

• No public document located that shows delivery.

Evidence Searched

• GovInfo Congressionally Mandated Reports collection: 1,209 packages listed; titles searched for Middle East terms; 55 State, Defense, Treasury and executive-office summaries checked for citations to Pub. L. 112-158 (0 found) (Oct. 17, 2026)
• Federal Register API: phrase “Iran Threat Reduction and Syria Human Rights Act”: 60 document titles searched (Oct. 17, 2026)
• MEF hand review: evidence.json, items with a link and a note on what the document shows (Oct. 17, 2026)

A status of “Reported late by GAO, committee or agency” appears only with a linked GAO, committee or agency statement. Reports sent only to committees, or in classified form, leave no public trace; their absence here is not evidence of a missed deadline.

Review

• Machine-extracted by rule from the public law text; awaiting named human review.