Identification

Statutory Text

(a) Identification.--

(1) In general.--Not later than 120 days after the date of the enactment of this Act, and every 180 days thereafter, the President shall submit to the appropriate congressional committees a report that identifies each agency of the government of a foreign country (other than Iran) that the President determines knowingly and materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services in support of, or knowingly and materially engaged in a significant transaction with, any person described in paragraph (2).

(2) Person described.--A person described in this paragraph is--

(A) a foreign person that is an official, agent, or affiliate of Iran's Revolutionary Guard Corps that is designated for the imposition of sanctions pursuant to the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.);

(B) a foreign person that is designated and subject to financial sanctions pursuant to--

(i) the Annex of United Nations Security Council Resolution 1737 (2006);

(ii) Annex I of United Nations Security Council Resolution 1747 (2007);

(iii) Annex I, II, or III of United Nations Security Council Resolution 1803 (2008);

(iv) Annex I, II, or III of United Nations Security Council Resolution 1929 (2010); or

(v) any subsequent and related United Nations Security Council resolution, or any annex thereto, that imposes new sanctions with respect to Iran or modifies existing sanctions with respect to Iran; or

(C) a foreign person that the agency knows is acting on behalf of or at the direction of, or owned or controlled by, a person described in subparagraph (A) or (B).

(3) Form of report.--Each report submitted under paragraph

(1) shall be submitted in unclassified form but may contain a classified annex.

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. Recurs every 180 days, running from the first deadline: Dec. 8, 2012 + k × 180 days.
4. As of Nov. 11, 2026: next deadline Mar. 25, 2027 (134 days away); previous Sept. 26, 2026.

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.