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The MAHSA Act directs the President to determine whether Iran's Supreme Leader, President, their offices, affiliated officials, and related entities meet criteria for sanctions under existing U.S. sanctions laws related to human rights abuses and terrorism support, particularly examining actions taken in response to the 2022 protests following Jina Mahsa Amini's death. Within 120 days of enactment and annually afterward, the President must report to Congress on which individuals qualify for sanctions, what actions have been taken, and justify any waivers granted, with the sanctions authority expiring after four years unless renewed. The bill also extends and expands the existing Sanctioning the Use of Civilians as Defenseless Shields Act to cover Palestine Islamic Jihad through 2030, creates new sanctions authority for foreign persons engaged in malicious cyber activities against U.S. interests, and mandates sanctions against anyone who threatens or uses violence against current or former U.S. government officials. Additionally, the legislation authorizes $15 million for fiscal year 2025 to strengthen the State Department's sanctions implementation capacity and requires a detailed report assessing how existing Iran sanctions have affected the Iranian government, economy, and civilian population. The bill includes exceptions for humanitarian aid, food, medicine, law enforcement, and intelligence activities, ensuring sanctions don't inadvertently block essential goods or interfere with authorized government functions.

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