; or (B) an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity. 302. Report on certain financial transactions that benefit the Islamic Republic of Iran; imposition of sanctions (a) Report required (1) In general Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the Secretary of State shall submit to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives a report on the violation of sanctions imposed by the United States with respect to the Islamic Republic of Iran. (2) Elements The report required by paragraph (1) shall include the following: (A) A list of foreign persons that— (i) knowingly conducted or facilitated any significant financial transaction with a foreign person relating to funds transferred by foreign persons relating to any agreement between the United States and the Islamic Republic of Iran between January 1, 2023, and the date of the enactment of this Act, that would be subject to the restrictions described in section 1245(d) of the National Defense Authorization Act for Fiscal Year 2012 ( 22 U.S.C. 8513a(d) ) but for the issuance of a waiver under paragraph (5) of that section; (ii) knowingly conducted or facilitated any significant financial transaction with the Central Bank of Iran or another Iranian financial institution subject to sanctions imposed by the United States for the purpose of repatriating to the Government of the Islamic Republic of Iran assets subject to the restrictions described in such section 1245(d)