; relating to blocking the property of persons involved in serious human rights abuse or corruption). (E) Executive Order 13876 ( 50 U.S.C. 1701 note; relating to imposing sanctions with respect to Iran). (F) Section 7031(c) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of Public Law 117–328 ). (3) Form of report The report required by paragraph (1)(D) shall be submitted in an unclassified form but may contain a classified annex provided separately containing additional contextual information pertaining to justification for the issuance of any waiver issued, as described in paragraph (1)(D)(ii). The unclassified portion of such report shall be made available on a publicly available internet website of the Federal Government. (b) Foreign persons described The foreign persons described in this subsection are the following: (1) The Supreme Leader of Iran and any official in the Office of the Supreme Leader of Iran. (2) The President of Iran and any official in the Office of the President of Iran or the President’s cabinet, including cabinet ministers and executive vice presidents. (3) Any entity, including foundations and economic conglomerates, overseen by the Office of the Supreme Leader of Iran that is complicit in financing or resourcing of human rights abuses or support for terrorism. (4) Any official of any entity owned or controlled by the Supreme Leader of Iran or the Office of the Supreme Leader of Iran. (5) Any person determined by the President— (A) to be a person appointed by the Supreme Leader of Iran, the Office of the Supreme Leader of Iran, the President of Iran, or the Office of the President of Iran to a position as a state official of Iran, or as the head of any entity located in Iran or any entity located outside of Iran that is owned or controlled by one or more entities in Iran