(A)
includes a detailed description and assessment of—
(i)
the state of human rights and the rule of law inside Iran, including the treatment of marginalized individuals and communities in Iran;
(ii)
actions taken by the Government of Iran during the year preceding submission of the report to target and silence dissidents both inside and outside of Iran who advocate for human rights inside Iran;
(iii)
the methods used by the Government of Iran to target and silence dissidents both inside and outside of Iran; and
(iv)
the means through which the Government of Iran finances efforts to target and silence dissidents both inside and outside of Iran and the amount of that financing;
(B)
identifies foreign persons working as part of the Government of Iran or acting on behalf of that Government or its proxies that are involved in harassment and surveillance and that the Secretary of State may also, as appropriate, determine, in consultation with the Secretary of the Treasury, are knowingly responsible for, complicit in, or involved in ordering, conspiring, planning, or implementing the surveillance, harassment, kidnapping, illegal extradition, imprisonment, torture, killing, or assassination, on or after December 29, 2022, of citizens of Iran (including citizens of Iran of dual nationality) or citizens of the United States, inside or outside Iran, who seek—
(i)
to expose illegal or corrupt activity carried out by officials of the Government of Iran; or
(ii)
to obtain, exercise, defend, or promote the human rights of individuals, including members of marginalized communities, in Iran; and
(C)
includes, for each foreign person identified under subparagraph (B), a clear explanation for why the foreign person was so identified.