; (2) for aircraft owned or operated by Mahan Air or its agents or affiliates; or (3) to a person described in section 105(a). (b) Reports required (1) DNI list (A) In general Not later than 90 days after the date of the enactment of the Act, and annually thereafter, the Director of National Intelligence, in consultation with the Secretary of the Treasury, shall submit to Congress a list of each entity described in subsection (a). (B) Form of list Each list required by subparagraph (A) shall be submitted in unclassified form, but may include a classified annex if necessary. (2) Report (A) In general Not later than 90 days after the date of the enactment of the Act, and annually thereafter, the President shall submit to Congress a report that includes— (i) a list of countries where aircraft of Mahan Air or its agents or affiliates land; (ii) a description of the efforts of the President to encourage countries to prohibit aircraft of Mahan Air or its agents or affiliates from landing in the territory of those countries; and (iii) if the President has not imposed sanctions under section 105(a) with respect to any entity described in subsection (a), an explanation for why the President has not imposed such sanctions. (B) Form of report Each report required by subparagraph (A) shall be submitted in unclassified form, but may include a classified annex if necessary. (3) Government accountability office report (A) In general The Comptroller General of the United States shall— (i) conduct a review of the certifications required by subsection (a), the lists required by paragraph (1), and the reports required by paragraph (2); and (ii) not later than 60 days after the submission of each list required by paragraph (1) and each report required by paragraph (2), submit to Congress a report— (I) on the review conducted under clause (i)