; and (B) fully accounting for and repatriating United States citizens and permanent residents (including deceased United States citizens and permanent residents)— (i) abducted or unlawfully held captive by the Government of North Korea; or (ii) detained in violation of the Agreement Concerning a Military Armistice in Korea, signed at Panmunjom July 27, 1953 (commonly referred to as the Korean War Armistice Agreement ). (e) Waiver Subject to subsection (f), the President may waive the application of sanctions or penalties under subsection (b) with respect to a financial institution if the President determines that the waiver is in the national security interest of the United States. (f) Congressional review of proposed actions To waive or terminate sanctions (1) Submission to Congress of proposed action (A) In general Notwithstanding any other provision of law, before taking any action described in subparagraph (B), the President shall submit to the appropriate congressional committees and leadership a report that describes the proposed action and the reasons for that action. (B) Actions described An action described in this subparagraph is— (i) an action to suspend, renew a suspension, or terminate under subsection (d) the application of sanctions or penalties under subsection (b); or (ii) with respect to sanctions or penalties under subsection (b) imposed by the President with respect to a person, an action to waive under subsection (e) the application of those sanctions or penalties with respect to that person. (C) Description of type of action Each report submitted under subparagraph (A) with respect to an action described in subparagraph (B) shall include a description of whether the action— (i) is not intended to significantly alter United States foreign policy with regard to North Korea