; 22 U.S.C. 8513a(d) ) and sections 1244(i) and 1247(f) of the Iran Freedom and Counter-Proliferation Act of 2012 ( Public Law 112–239 ; 22 U.S.C. 8803(i) and 8806(f)) with respect to the covered funds described in subsection (c). (2) Any general or specific license issue by the Office of Foreign Asset Control at the Department of the Treasury directly or indirectly related to the funds cited in paragraphs (1). (b) Limitation The President may not reissue any new waiver or license described in paragraph (1) or (2) of subsection (a) for the same or similar purposes. (c) Covered funds described The covered funds described in this subsection are funds held in Iraq or owed to Iran or Iranian institutions by Iraq on January 1, 2023, including funds in accounts established or maintained pursuant to or in accordance with sections 1244(g)–(h) and 1247(d)–(e) of the Iran Freedom and Counter-Proliferation Act of 2012 ( Public Law 112–239