; (G) the Committee on the Judiciary of the House of Representatives ; (H) the Committee on Financial Services of the House of Representatives ; (I) the Committee on Appropriations of the House of Representatives ; and (J) the Permanent Select Committee on Intelligence of the House of Representatives . (2) Covered transaction The term covered transaction means a transaction, including an investment, grant, contract, or donation (including a loan or other extension of credit) that— (A) is provided by a foreign person located in Turkey, the United Arab Emirates, Egypt, Jordan, Iraq, Oman, Bahrain, Kuwait, the Kingdom of Saudi Arabia, Tunisia, Algeria, Morocco, Libya, or Lebanon; and (B) is received by a person or entity in any area of Syria held by the Assad regime. (b) Report and strategy required (1) Submission Not later than 180 days after the date of the enactment of this Act, and annually thereafter for 5 years, the Secretary of State, in consultation with the Secretary of the Treasury, the Administrator of the Drug Enforcement Administration, and the heads of other appropriate Federal departments and agencies, shall submit to the appropriate congressional committees a report and strategy to describe and counter actions taken or planned by foreign governments to normalize, engage with, or upgrade political, diplomatic, or economic ties with the regime led by Bashar al-Assad in Syria (referred to in this section as the Assad regime ). (2) Elements The elements of the report under paragraph (1) shall include— (A) a description of violations of international law and human rights abuses committed by Bashar al-Assad, the Government of the Russian Federation, or the Government of Iran and progress towards justice and accountability for the Syrian people