Report and Briefing on Iranian Assets and Licenses

Statutory Text

(d) Report and Briefing on Iranian Assets and Licenses.—

(1) In general.—Not later than 30 days after the date of the enactment of this division, the Secretary of the Treasury shall submit to the appropriate members of Congress a report and provide to the appropriate congressional committees a briefing—

(A) identifying—

(i) all assets of the Government of Iran or covered persons valued at more than $5,000,000 and blocked by the United States pursuant to any provision of law; and

(ii) for each such asset—

(I) the country in which the asset is held;

(II) the financial institution in which the asset is held; and

(III) the approximate value of the asset; and

(B) setting forth a list of all general licenses, specific licenses, action letters, comfort letters, statements of licensing policy, answers to frequently asked questions, or other exemptions issued by the Secretary with respect to sanctions relating to Iran that are in effect as of the date of the report.

(2) Form.—

(A) Assets.—The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in unclassified form.

(B) Exemptions.—The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in classified form.

(3) Covered person defined.—In this section, the term “covered person” means—

(A) an individual who is a citizen or national of Iran and is acting on behalf of the Government of Iran;

(B) an entity organized under the laws of Iran or otherwise subject to the jurisdiction of the Government of Iran; and

(C) an individual or entity that provides material, tactical, operational, developmental, or financial support to—

(i) the Islamic Revolutionary Guard Corps;

(ii) any agency or instrumentality of the armed forces of Iran;

(iii) any agency or instrumentality related to the nuclear program of Iran; or

(iv) any organization designated as a foreign terrorist organization under section 219 of the Immigration and Nationality Act (8 U.S.C. 1189), including Hamas, Hezbollah, Palestinian Islamic Jihad, alQa’ida, and al-Shabaab.

Verbatim from the enrolled law as published by GovInfo; margin notes and page markers omitted. Pub. L. 118-50 on GovInfo · PDF · text fetched Oct. 17, 2026

How the Date Is Worked Out

1. Enacted Apr. 24, 2024 (Pub. L. 118-50).
2. Text: “Not later than 30 days after the date of the enactment of this division.” Apr. 24, 2024 + 30 days = May 24, 2024.
3. As of Nov. 11, 2026: one-time deadline passed on May 24, 2024.

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. 118-50 (0 found) (Oct. 17, 2026)
• Federal Register API: phrase “Mahsa Amini Human Rights and Security Accountability Act”: 1 document titles searched (Oct. 17, 2026)
• Federal Register API: phrase “Stop Harboring Iranian Petroleum Act”: 1 document titles searched (Oct. 17, 2026)
• Federal Register API: phrase “Hamas International Financing Prevention Act”: 0 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.