; (B) fled the United States after being indicted for a terrorism-related offense, but before standing trial; or (C) are members of a foreign terrorist organization; and (2) are being provided safe haven in Cuba. (b) Form Each report submitted under this section shall be submitted in unclassified form, but may include a classified annex. 5. Prohibition of financial transactions benefitting the Cuban regime (a) In general No person subject to the jurisdiction of the United States may engage in a direct financial transaction, including electronic remittances, with any entity or subentity that the Secretary of State, in consultation with the Secretary of the Treasury, determines to be under the control of, or acting for or on behalf of, the Cuban military, intelligence, or security services or personnel with which direct financial transactions would disproportionately benefit such services or personnel at the expense of the Cuban people or private enterprise in Cuba. (b) Sense of Congress regarding sanctions It is the sense of Congress that the Secretary of the Treasury should expand and tighten sanctions programs to ensure beneficial ownership disclosure and material support clauses to penalize tax havens for entities used by sanctioned countries, as was recently disclosed in the OpenLux investigation of the Cuban military’s use of destinations such as Liechtenstein, Luxembourg, and Hong Kong. 6. Implementation (a) Update and publication of entity list Not later than 90 days after the date of the enactment of this Act, and annually thereafter, the Secretary of State shall— (1) in furtherance of the regulatory changes described in this section, identify the entities or subentities, as appropriate, that are under the control of, or act for or on behalf of, the Cuban military, intelligence, or security services or personnel, including GAESA, its affiliates, subsidiaries, and successors