; and (B) includes a parent company, subsidiary, or relevant senior officer or other official of such foreign person. (2) End-User Review Committee The term End-User Review Committee means the End-User Review Committee described in Supplement No. 9 to part 748 of the Export Administration Regulations. (3) Entity List The term Entity List means the list maintained by the Bureau of Industry and Security of the Department of Commerce and set forth in Supplement No. 4 to part 744 of title 15, Code of Federal Regulations. (4) Export Administration Regulations The term Export Administration Regulations means subchapter C of chapter VII of title 15, Code of Federal Regulations. (5) Federal financial assistance The term Federal financial assistance means any form of loan, grant, guarantee, insurance, payment, rebate, subsidy, or any other form of direct or indirect Federal assistance (including general or special revenue sharing or formula grants made to States) approved by any Federal officer or agency. (6) Foreign person The term foreign person means a person that is not a United States person. (7) Internet of Things device The term Internet of Things device means a device described in section 2(4) of the Internet of Things Cybersecurity Improvement Act of 2020 (15 U.S.C. 278g–3a note). (8) United States person The term United States person means— (A) a United States citizen or an alien lawfully admitted for permanent residence to the United States; 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.