; (L) Executive Order 13606 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; (M) Executive Order 13553 Blocking Property of Certain Persons With Respect to Serious Human Rights Abuses By The Government of Iran and Taking Certain Other Actions; or (N) any other Iranian person the property or interests in property of which are blocked pursuant to the International Emergency Economic Powers Act ( 50 U.S.C. 1701 et seq.); or (3) (A) Iran’s Revolutionary Guard Corps or any of its officials, agents, or affiliates; or (B) a person acting on behalf of or at the direction of, or owned or controlled by, a person described in subparagraph (A). 5. Definitions In this Act: (1) Appropriate congressional committees The term appropriate congressional committees has the meaning given the term in section 14 of the Iran Sanctions Act of 1996 ( Public Law 104–172 ; 50 U.S.C. 1701 note). (2) Foreign financial institution The term foreign financial institution has the meaning given such term in section 1010.605 of title 31, Code of Federal Regulations. (3) Foreign person The term foreign person — (A) means— (i) a natural person who is not a United States person; (ii) a corporation, partnership, or other nongovernmental entity which is not a United States person; or (iii) any representative, agent or instrumentality of, or an individual working on behalf of a foreign government