; relating to blocking property and prohibiting transactions with persons who commit, threaten to commit, or support terrorism); (5) a transaction to provide material support for the Government of Syria or any agency or instrumentality thereof; . (d) Waiver of imposition of sanctions Section 301(e) of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8741(e) ) is amended by adding at the end the following: (3) Sunset The provisions of this subsection and any waivers issued pursuant to this subsection shall terminate at the close of December 31, 2025. . (e) Regulations, implementation, penalties, and definitions Section 301 of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C. 8741 ) is amended— (1) by redesignating subsection (f) as subsection (h); and (2) by inserting after subsection (e) the following new subsections: (f) Penalties A person that violates, attempts to violate, conspires to violate, or causes a violation of subsection (a) or any regulation, license, or order issued to carry out subsection (a) shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act ( 50 U.S.C. 1705 ) to the same extent as a person that commits an unlawful act described in subsection (a) of that section. (g) Definitions In this section: (1) Foreign person The term foreign person means— (A) an individual who is not a United States person; (B) a corporation, partnership, or other nongovernmental entity which is not a United States person