H.R. 5945 would reinstate sanctions that were waived in order to facilitate the transfer of $6 billion in frozen Iranian assets from the Republic of Korea to a monitored bank in Qatar in September 2023. In October 2023, the Administration took steps to prevent the government of Iran from accessing those funds. Because the funds are currently being held in an account that would be used exclusively for humanitarian assistance should the Administration lift its current hold on the funds, they are now exempt from the sanctions that would be reimposed by the bill. If the funds were used for a purpose other than humanitarian assistance, sanctions under current law would apply. Thus, enacting the bill would not affect the federal budget.