; and (4) to ensure countries, individuals, and entities engaged in, or attempting to engage in, the acquisition, facilitation, or development of arms and related components and technology subject to restrictions under Annex B to United Nations Security Council Resolution 2231 are held to account under United States and international law, including through the application and enforcement of sanctions and use of export controls, regardless of whether the restrictions under Annex B to United Nations Security Council Resolution 2231 remain in effect following their anticipated expiration in October 2023. 4. Report (a) In general Not later than 90 days after the date of the enactment of this division, and annually thereafter for two years, the Secretary of State, in coordination with the heads of other appropriate Federal agencies, shall submit to the appropriate congressional committees an unclassified report, with a classified annex if necessary, that includes the following: (1) A diplomatic strategy to secure the renewal of international restrictions on certain missile-related activities, including transfers to and from Iran set forth in Annex B to United Nations Security Council Resolution 2231 (2015). (2) An analysis of how the expiration of missile-related restrictions set forth in Annex B to United Nations Security Council Resolution 2231 impacts the Government of Iran’s arms proliferation and malign activities, including as the restrictions relate to cooperation with, and support for, Iran-aligned entities and allied countries. (3) An assessment of the revenue, or in-kind benefits, accrued by the Government of Iran, or Iran-aligned entities, as a result of a lapse in missile-related restrictions set forth in Annex B to United Nations Security Council Resolution 2231. (4) A detailed description of a United States strategy to deter, prevent, and disrupt the sale, purchase, or transfer of covered technology involving Iran absent restrictions pursuant to Annex B to United Nations Security Council Resolution 2231.