; 50 U.S.C. 1701 note) shall apply with respect to the imposition of sanctions under subsection (a) to the same extent that such provisions apply with respect to the imposition of sanctions under section 5(a) of the Iran Sanctions Act of 1996: (1) Subsections (c), (d), and (f) of section 5. (2) Section 8. (3) Section 11. (4) Section 12. (5) Section 13(b). (e) Definitions In this Act: (1) Account; correspondent account; payable-through account The terms account , correspondent account , and payable-through account have the meanings given those terms in section 5318A of title 31, United States Code. (2) Foreign financial institution The term foreign financial institution has the meaning given that term in section 561.308 of title 31, Code of Federal Regulations (or any corresponding similar regulation or ruling). . (b) Clerical amendment The table of contents for the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8701 et seq.) is amended by inserting after the item relating to section 221 the following: Sec. 221A. Imposition of sanctions with respect to persons who conduct transactions with or on behalf of certain Iranian individuals. . 205. Mandatory sanctions with respect to financial institutions that engage in certain transactions on behalf of persons involved in human rights abuses or that export sensitive technology to Iran (a) In general Section 104(c)(2) of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 ( 22 U.S.C. 8513(c)(2) ) is amended— (1) in subparagraph (D), by striking or at the end; (2) in subparagraph (E), by striking the period at the end and inserting ; or ; and (3) by adding at the end the following: (F) facilitates a significant transaction or transactions or provides significant financial services for— (i) a person that is subject to sanctions under section 105(c), 105A(c), 105B(c), or 105C(a)