Determinations

Statutory Text

(b) Determinations.--Section 104(c) of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (22 U.S.C. 8513(c)) is amended by adding at the end the following: ``(4) Determinations regarding nioc and nitc.-- ``(A) Determinations.--For purposes of paragraph (2)(E), the Secretary of the Treasury shall, not later than 45 days after the date of the enactment of the Iran Threat Reduction and Syria Human Rights Act of 2012-- ``(i) determine whether the NIOC or the NITC is an agent or affiliate of Iran's Revolutionary Guard Corps; and ``(ii) submit to the appropriate congressional committees a report on the determinations made under clause (i), together with the reasons for those determinations. ``(B) Form of report.--A report submitted under subparagraph (A)(ii) shall be submitted in unclassified form but may contain a classified annex. ``(C) Applicability with respect to petroleum transactions.-- ``(i) Application of sanctions.--Except as provided in clause (ii), if the Secretary of the Treasury determines that the NIOC or the NITC is a person described in clause (i) or (ii) of paragraph (2)(E), the regulations prescribed under paragraph (1) shall apply with respect to a significant transaction or transactions or significant financial services knowingly facilitated or provided by a foreign financial institution for the NIOC or the NITC, as applicable, for the purchase of petroleum or petroleum products from Iran, only if a determination of the President under section 1245(d)(4)(B) of the National Defense Authorization Act for Fiscal Year 2012 (22 U.S.C. 8513a(d)(4)(B)) that there is a sufficient supply of petroleum and petroleum products produced in countries other than Iran to permit purchasers of petroleum and petroleum products from Iran to reduce significantly their purchases from Iran is in effect at the time of the transaction or the provision of the service. ``(ii) Exception for certain countries.--If the Secretary of the Treasury determines that the NIOC or the NITC is a person described in clause

(i) or (ii) of paragraph (2)(E), the regulations prescribed under paragraph (1) shall not apply to a significant transaction or transactions or significant financial services knowingly facilitated or provided by a foreign financial institution for the NIOC or the NITC, as applicable, for the purchase of petroleum or petroleum products from Iran if an exception under paragraph (4)(D) of section 1245(d) of the National Defense Authorization Act for Fiscal Year 2012 (22 U.S.C. 8513a(d)) applies to the country with primary jurisdiction over the foreign financial institution at the time of the transaction or the provision of the service. ``(iii) Rule of construction.--The exceptions in clauses (i) and (ii) shall not be construed to limit the authority of the Secretary of the Treasury to impose sanctions pursuant to the regulations prescribed under paragraph (1) for an activity described in paragraph (2) to the extent the activity would meet the criteria described in that paragraph in the absence of the involvement of the NIOC or the NITC. ``(D) Definitions.--In this paragraph: ``(i) NIOC.--The term `NIOC' means the National Iranian Oil Company. ``(ii) NITC.--The term `NITC' means the National Iranian Tanker Company.''.

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 45 days after the date of the enactment of the Iran Threat Reduction and Syria Human Rights Act of 2012.” Aug. 10, 2012 + 45 days = Sept. 24, 2012.
3. As of Nov. 11, 2026: one-time deadline passed on Sept. 24, 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.