; (iv) any organization designated as a foreign terrorist organization under section 219 of the Immigration and Nationality Act ( 8 U.S.C. 1189 ), including Hamas, Hezbollah, Palestinian Islamic Jihad, al-Qa’ida, and al-Shabaab; or (v) any entity engaged in hostilities with a country that is a partner or ally of the United States, including the Houthis and Shia militias in Iraq. (2) Lists specified A list specified in this paragraph is any of the following lists maintained by the Office of Foreign Assets Control of the Department of the Treasury: (A) The SDN List. (B) The List of Foreign Financial Institutions Subject to Correspondent Account or Payable-Through Account Sanctions. (C) The Non-SDN Menu-Based Sanctions List. (c) Report required Not later than 30 days after issuing a license under subsection (a) for the export, reexport, or in-country transfer of emerging and foundational technologies to an Iranian person described in subsection (b), the Secretary of Commerce shall submit to the appropriate congressional committees a report that includes— (1) a list of Iranian persons described in subsection (b); (2) the rationale for issuing the license, including any findings or evidence relating to support described in subsection (b)(1)(B) provided by the Iranian person; and (3) an explanation of why the Iranian person was not subject to export controls under section 1753(b) of the Export Control Reform Act of 2018 ( 50 U.S.C. 4817(b) ) before the date that is 120 days after date of the enactment of this Act that addresses any partial or inconclusive evidence that the person provided support described in subsection (b)(1)(B). (d) Definitions In this section: (1) Appropriate congressional committees The term appropriate congressional committees means— (A) the Committee on Banking, Housing, and Urban Affairs and the Committee on Foreign Relations of the Senate; and (B) the Committee on Financial Services and the Committee on Foreign Affairs of the House of Representatives. (2) Export; in-country transfer