; or (B) an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity. (b) Report required (1) In general Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the President shall submit a report that includes a detailed list of entities in which there is a reasonable basis to determine that Iran’s Islamic Revolutionary Guard Corps has an ownership interest of not less than 33 percent to— (A) the Committee on Banking, Housing, and Urban Affairs of the Senate ; (B) the Committee on Foreign Relations of the Senate ; (C) the Committee on Financial Services of the House of Representatives ; and (D) the Committee on Foreign Affairs of the House of Representatives . (2) Form The report required under paragraph (1) shall be submitted in unclassified form, but may include a classified annex.