; and (2) by inserting after subsection (e) the following new subsections: (f) Penalties A person that violates, attempts to violate, conspires to violate, or causes a violation of subsection (a) or any regulation, license, or order issued to carry out subsection (a) shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act ( 50 U.S.C. 1705 ) to the same extent as a person that commits an unlawful act described in subsection (a) of that section. (g) Definitions In this section: (1) Foreign person The term foreign person means a person that is not a United States person. (2) 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. . (d) Effective date The amendments made by this section take effect on the date of the enactment of this Act and apply with respect to conduct described in paragraph (3) of section 301(a) of the Iran Threat Reduction and Syria Human Rights Act of 2012, as added by this section, engaged in on or after such date of enactment. 202. Additional sanctions with respect to foreign persons that support or conduct certain transactions with Iran’s Revolutionary Guard Corps or other sanctioned persons (a) Identification Section 302(a)(1) of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8742(a)(1) )— (1) in subparagraph (B)— (A) by inserting , or provide significant financial services to, after transactions with ; and (B) by striking or at the end; and (2) in subparagraph (C)— (A) in the matter preceding clause (i), by inserting , provide significant financial services to, or provide material support to after transactions with ; (B) in clause (i), by striking or at the end