1. Short title This Act may be cited as the Iran Sanctions Accountability Act of 2023 . 2. Regulations required (a) In general Not later than 180 days after the date of the enactment of this section, the President shall issue regulations to ensure that each transaction described under section 1244(e) or 1247(c) of the National Defense Authorization Act for Fiscal Year 2013 ( 22 U.S.C. 8803(e) or 8806(c)) or section 1245(d)(2) of the National Defense Authorization Act for Fiscal Year 2012 ( 22 U.S.C. 8513a(d)(2) ) does not facilitate, directly or indirectly— (1) support for acts of international terrorism; or (2) the proliferation of weapons of mass destruction. (b) Report Beginning on the date that is 1 year after the date on which the President issues regulations pursuant to subsection (a), and every 2 years thereafter for 6 years, the President shall submit to the Congress a report that evaluates the efficacy of the regulations issued by the President pursuant to subsection (a). (c) Rule of Construction Nothing in section 1244(e) or 1247(c) of the National Defense Authorization Act for Fiscal Year 2013 ( 22 U.S.C. 8803(e) or 8806(c)) or section 1245(d)(2) of the National Defense Authorization Act for Fiscal Year 2012 ( 22 U.S.C. 8513a(d)(2) ) may be construed to prohibit the imposition of sanctions with respect to a transaction if the President finds, consistent with the regulations issued pursuant to subsection (a), that such transaction would facilitate, directly or indirectly— (1) support for acts of international terrorism