1. Short title This Act may be cited as the Mahsa Amini Human rights and Security Accountability Act or the MAHSA Act . 2. Imposition of sanctions with respect to the offices of the Supreme Leader and President of Iran and affiliated persons (a) In general (1) Determination and report required Not later than 90 days after the date of the enactment of this Act, and annually thereafter, the President shall— (A) determine whether each foreign person described in subsection (b) meets the criteria for imposition of sanctions under one or more of the sanctions programs and authorities listed in paragraph (2); (B) impose applicable sanctions with respect to any foreign person determined to meet the criteria for imposition of sanctions pursuant to subparagraph (A) under the sanctions programs and authorities listed in subparagraph (A) or (F) of paragraph (2); (C) pursue applicable sanctions with respect to any foreign person determined to meet the criteria for imposition of sanctions pursuant to subparagraph (A) under the sanctions programs and authorities listed in subparagraph (B), (C), (D), or (E) of paragraph (2); and (D) submit to the appropriate congressional committees a report containing— (i) a list of all foreign persons described in subsection (b) that meet the criteria for imposition of sanctions under one or more of the sanctions programs and authorities listed in paragraph (2); and (ii) for each foreign person identified pursuant to clause (i)— (I) a list of each sanctions program or authority listed in paragraph (2) for which the person meets the criteria for imposition of sanctions; (II) a statement of which, if any, of the sanctions authorized by any of the sanctions programs and authorities identified pursuant to subclause (I) have been imposed or will be imposed within 30 days of the submission of the report