; and (B) an identification of the locations or regions in Ukraine with the most pressing needs. (2) An estimate of the humanitarian needs, as of the date of the assessment, of the people of Ukraine, including Ukrainians residing inside the internationally recognized borders of Ukraine or outside those borders, resulting from the unlawful invasion of Ukraine by the Russian Federation. (3) An assessment of the extent to which the needs described in paragraphs (1) and (2) have been met or funded, by any source, as of the date of the assessment. (4) A plan to engage in robust multilateral and bilateral diplomacy to ensure that allies and partners of the United States, particularly in the European Union as Ukraine seeks accession to the European Union, increase their commitment to Ukraine’s reconstruction. (5) An identification of which such needs should be prioritized, including any assessment or request by the Government of Ukraine with respect to the prioritization of such needs. 108. Extensions Section 5(a) of the Elie Wiesel Genocide and Atrocities Prevention Act of 2018 ( Public Law 115–441 ; 132 Stat. 5587) is amended, in the matter preceding paragraph (1), by striking six years and inserting 12 years . C Other Matters 1. Report and imposition of sanctions to harmonize with allied sanctions (a) Report required Not later than 90 days after the date of the enactment of this Act, the President shall submit to the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of the Senate a report identifying— (1) each foreign person currently subject to— (A) sanctions issued by the European Union pursuant to European Union Council Regulation No. 269/2014 of 17 March, 2014, as amended; or (B) sanctions issued by the United Kingdom pursuant to the Russia (Sanctions) (EU Exit) Regulations 2019, as amended