; (2) the reimposition and renewed enforcement of secondary sanctions on Iran; (3) the impact such sanctions have had on Iran’s support to the al-Assad regime in Syria; (4) the impact that lifting such sanctions would have on Iran’s ability to commit human rights abuses against the people of Syria, including through a detailed description of whether or not lifting such sanctions would increase the resources available for Iran to support gross human rights abuses, including torture, extrajudicial killings, and the killing of protesters in Syria; and (5) the impact that lifting such sanctions would have on the funds available for the al-Assad regime to commit gross human rights abuses. 208. Certification regarding humanitarian aid provided to areas in Syria held by the al-Assad regime (a) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of State shall certify to the appropriate congressional committees whether United Nations agency programming, including any program or project, in Syria funded in whole or in part by the United States— (1) is delivered impartially, without hindrance, to the areas of greatest need; (2) does not directly materially support the Government of Syria or entities owned or controlled by the Syrian government, Syrian government officials, their immediate families, or entities under their direction; (3) does not directly materially support associated forces of the Government of Syria or entities owned or controlled by the Syrian government; (4) adheres to the United Nations Supplier Code of Conduct, which states that the United Nations must not support, directly or indirectly, other entities and individuals involved in human rights abuses, and which requires United Nations agencies to secure guarantees from suppliers that they are not complicit in human rights abuses