; (B) a corporation, partnership, or other nongovernmental entity which is not a United States person; or (C) any representative, agent or instrumentality of, or an individual working on behalf of a foreign government which is not a United States person. (2) Iran’s Revolutionary Guard Corps The term Iran’s Revolutionary Guard Corps includes any senior foreign political figure (as defined in section 1010.605 of title 31, Code of Federal Regulations) of Iran’s Revolutionary Guard Corps. (3) United States person The term United States person means— (A) a United States citizen or an alien lawfully admitted for permanent residence to the United States; or (B) an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity. . (f) Conforming and clerical amendments The Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8701 et seq.) is amended— (1) by striking the heading of section 301 and inserting the following: 301. Identification of, and imposition of sanctions with respect to, foreign persons that are officials, agents or affiliates of, or owned or controlled by, Iran’s Revolutionary Guard Corps