; and (2) any authority provided to the Secretary of the Treasury to issue, purportedly for humanitarian purposes, a general license, specific license, action letter, comfort letter, statement of licensing policy, answers to frequently asked questions, or other exemption from the imposition of sanctions under a covered provision of law with respect to accounts held by the Government or Iran or a covered person in Qatar is rescinded for the one-year period following the date of the enactment of this Act. 4. Rescission of waiver determination issued on September 8, 2023 Effective on the date of the enactment of this Act, the waiver determination issued by the Secretary of State on September 8, 2023, under covered waiver authority and submitted to Congress on September 11, 2023, is rescinded. 5. Report and briefing on Iranian assets and licenses (a) In general Not later than 30 days after the date of the enactment of this Act, the Secretary of the Treasury shall submit to the appropriate congressional committees a report and provide to the appropriate congressional committees a briefing— (1) identifying— (A) all assets of the Government of Iran or covered persons valued at more than $5,000,000 and blocked by the United States pursuant to any provision of law; and (B) for each such asset— (i) the country in which the asset is held; (ii) the financial institution in which the asset is held; and (iii) the approximate value of the asset