; and (B) in which the European Union has imposed sanctions with respect to a person for activity related to the proliferation of weapons of mass destruction or delivery systems for such weapons to or by Iran, support for acts of international terrorism by Iran, or human rights abuses in Iran, but in which the United States has not imposed corresponding sanctions. (2) An explanation for the reason for each discrepancy between sanctions imposed by the European Union and sanctions imposed by the United States described in subparagraphs (A) and (B) of paragraph (1). (b) Period specified The period specified in this subsection is— (1) in the case of the first report submitted under subsection (a), the period beginning on the date of the enactment of this Act and ending on the date the report is submitted; and (2) in the case of a subsequent such report, the 180-day period preceding the submission of the report. (c) Form of report The report required by subsection (a) shall be submitted in unclassified form but may include a classified annex. 110. Report on United States citizens detained by Iran (a) In general Not later than 90 days after the date of the enactment of this Act, and every 180 days thereafter, the President shall submit to the appropriate congressional committees and leadership a report on United States citizens, including United States citizens who are also citizens of other countries, detained by Iran or groups supported by Iran that includes— (1) information regarding any officials of the Government of Iran involved in any way in the detentions