1. Short title This Act may be cited as the Israel Anti-Boycott Act . 2. Findings Congress finds the following: (1) The United Nations Human Rights Council (in this section referred to as the UNHRC ) has long targeted Israel with systematic, politically motivated assaults on its legitimacy designed to stigmatize and isolate Israel internationally. (2) The UNHRC maintains a permanent agenda item known as Item 7 to ensure that Israel will be criticized at every gathering of the UNHRC. (3) At its 31st session on March 24, 2016, the UNHRC targeted Israel with a commercial boycott, calling for the establishment of a database, such as a blacklist , of companies that operate, or have business relations with entities that operate, beyond Israel’s 1949 Armistice lines, including East Jerusalem. (4) At its 32nd session in March 2017, the UNHRC is considering a resolution pursuant to agenda item 7 to withhold assistance from and prevent trade with territories occupied since 1967 , including East Jerusalem, the West Bank, and the Golan Heights, stating that businesses that engage in economic activity in those areas could face could face civil or criminal legal action. (5) For a half century, Congress has combated anti-Israel boycotts and other discriminatory activity under the Export Administration Act of 1979 (as continued in effect pursuant to the International Emergency Economic Powers Act ( 50 U.S.C. 1701 et seq.)), under part VI of title X of the Tax Reform Act of 1976 ( Public Law 94–455