Iran Human Rights and Accountability Act of 2023 This bill requires certain reports and determinations with respect to actions by Iran (and designated Iranian officials) that violate human rights. Specifically, the President must determine whether specified Iranian officials meet certain criteria for the application of sanctions based on their responsibility for, or complicity in, human rights abuses. The Department of State must report on human rights abuses in relation to protests in Iran since 2017 and determine whether certain actions by Iran, Hezbollah, and Iranian-backed militias constitute genocide or war crimes. Further, the State Department must report on the estimated net worth and known sources of income (including from corrupt or illicit activities) of Iranian Supreme Leader Ayatollah Ali Khamenei and his family members.