; (2) describes efforts by the Government of Lebanon, the ISF, and the LAF have taken to prevent the forced repatriation of Syrian refugees back to Syria; and (3) contains a list of those individuals serving in the ISF and the LAF that have participated in, knowingly permitted, facilitated, or assisted the Government of Syria in sanctions evasion activities or smuggling efforts to support the Government of Syria. (c) Sanctions described The sanctions described in this subsection are sanctions applicable with respect to a foreign person pursuant to section 1263(b) of the Global Magnitsky Human Rights Accountability Act ( 22 U.S.C. 2656 note). 104. Sanctions with respect to directors, officers, and other officials employed in Syrian prisons and detention facilities determined to be engaged in the use of torture (a) In general The President shall impose the sanctions described in subsection (c) with respect to each individual on the list required by subsection (b)(2). (b) Report Not later than 120 days after the date of the enactment of this Act, the President shall submit to the appropriate congressional committees a report that— (1) describes the extent to which torture is used against detainees in Syrian prisons and detention facilities; and (2) contains a list of directors, officers, and other officials employed in such prisons and detention facilities and who have been determined to be engaged in the use of torture. (c) Sanctions described The sanctions described in this subsection are sanctions applicable with respect to a foreign person pursuant to section 1263(b) of the Global Magnitsky Human Rights Accountability Act ( 22 U.S.C. 2656 note). 105. Mandatory application of sanctions under the Caesar Syria Civilian Protection Act of 2019 (a) Sense of Congress It is the sense of the Congress that— (1) the Syrian financial and construction sectors are sectors of Syria’s economy which provide financial support to the Syrian regime’s malign activities and crimes against its own people