; 50 U.S.C. 1701 note). (2) Entity The term entity means any corporation, business association, partnership, trust, society, or any other entity. (3) IRGC The term IRGC means Iran’s Revolutionary Guard Corps. (4) Joint Comprehensive Plan of Action The term Joint Comprehensive Plan of Action means the Joint Comprehensive Plan of Action, agreed to at Vienna on July 14, 2015, by Iran and by the People's Republic of China, France, Germany, the Russian Federation, the United Kingdom and the United States, with the High Representative of the European Union for Foreign Affairs and Security Policy, and all implementing materials and agreements related to the Joint Comprehensive Plan of Action. (5) NPT Safeguards Agreement The term NPT Safeguards Agreement means the Agreement between Iran and the International Atomic Energy Agency for the Application of Safeguards in Connection with the Treaty on the Non-Proliferation of Nuclear Weapons, which entered into force on May 15, 1974. (6) Person The term person means an individual or entity. I Imposition of sanctions against entities owned or controlled by the Armed Forces of Iran 101. Imposition of sanctions against entities owned or controlled by the Armed Forces of Iran (a) In general The President shall impose the sanctions described in subsection (c) with respect to any entity described in subsection (b). (b) Entity described (1) In general An entity described in this subsection is an entity, including an entity listed on the Tehran Stock Exchange, that is owned or controlled by the Armed Forces of Iran regardless of whether the entity itself is included on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Assets Control of the Department of the Treasury. (2) Definition In this subsection, the term Armed Forces of Iran includes— (A) Iran’s Revolutionary Guard Corps; (B) the Basij paramilitary; (C) the regular military; (D) the Ministry of Defense and Armed Forces Logistics (MODAFL); (E) the police