1. Short title This Act may be cited as the Allyship Act . 2. Comprehensive policy and strategy Not later than 60 days after the date of the enactment of this Act, the President shall issue a comprehensive policy and strategy with respect to Iran that includes the manner in which the United States will achieve the following: (1) Counter threats posed to regional and global security posed by the Islamic Republic of Iran. (2) Support the human rights and humanitarian needs of the people of Iran. (3) Increase the ability of Iranians to access free and open information, particularly through the internet. (4) Employ frozen Iranian assets for the benefit of the people of Iran. 3. Comptroller general evaluation of strategy Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall submit to Congress a report assessing the impact of United States efforts to achieve the goals described in section 2. Such report shall be submitted in unclassified form but may include a classified annex. 4. Imposition of targeted sanctions Not later than 90 days after the date of enactment of this Act, the President shall determine whether any of the following persons meet the criteria for the imposition of sanctions pursuant to section 105 of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 ( 22 U.S.C. 8514 ): (1) Any Iranian person who had a role in establishing or implementing the legal framework responsible for the detention, prosecution, harassment, injury, or murder of peaceful participants in Iranian protests beginning September 16, 2022. (2) Any Iranian person who had a role in establishing or implementing the systems responsible for— (A) denying Iranians access to free information; (B) actively promoting misinformation or disinformation