1. Short title This Act may be cited as the Expanding Sanctions Against Iran’s Revolutionary Guard Corps Act . 2. Findings and sense of Congress (a) Findings Congress finds the following: (1) Iran’s Revolutionary Guard Corps has been designated under— (A) Executive Order 13224 (September 23, 2001; relating to Blocking Property and Prohibiting Transactions with Persons who Commit, Threaten to Commit, or Support Terrorism); (B) Executive Order 13382 (June 28, 2005; relating to Blocking Property of Weapons of Mass Destruction Proliferators and Their Supporters); (C) Executive Order 13553 (September 28, 2010; relating to Blocking Property of Certain Persons With Respect to Serious Human Rights Abuses by the Government of Iran and Taking Certain Other Actions); and (D) Executive Order 13606 (April 22, 2012; relating to Blocking the Property and Suspending Entry Into the United States of Certain Persons With Respect to Grave Human Rights Abuses by the Governments of Iran and Syria via Information Technology). (2) Iran’s Revolutionary Guard Corps controls a significant portion of Iran’s economy, and whose income makes it one of Iran’s most powerful economic actors. (3) Iran’s Revolutionary Guard Corps benefits from limited economic transparency, as demonstrated by Iran’s continued failure to meet its intergovernmental Financial Action Task Force commitments. (4) Iran’s Revolutionary Guard Corps carries out Iran’s destabilizing political goals across the Middle East and by proxy worldwide. (b) Sense of Congress It is the sense of Congress that— (1) persons who are owned or controlled by Iran’s Revolutionary Guard Corps should be subject to a 25-percent beneficial ownership threshold rather than majority ownership threshold with respect to blocking property or interests in property of such persons