This bill seeks to support human rights and internet freedom in Iran, holding the regime accountable for its repression. It outlines U.S. policy to recognize the Iranian people's right to self-determination, facilitate unrestricted internet access, enforce sanctions against human rights violators, and coordinate with allies to deter violence against protesters. Congress finds that the Islamic Republic has brutally repressed its people for decades, denying basic rights, silencing dissidents, and responding to protests with violence and internet restrictions. To enhance internet freedom, the bill amends existing law to require an updated report assessing the feasibility of using direct-to-cell wireless and drone-based technologies to expand internet access in Iran. It also extends and increases authorization for the Iran Internet Freedom Grant Program, providing $30,000,000 annually for fiscal years 2027 through 2030. Furthermore, the Defense Innovation Unit is tasked with developing low-cost, scalable technologies to counter internet shutdowns, prioritizing solutions like low-Earth orbit satellite internet, mesh networking, and virtual private networks. For accountability, the bill mandates a Treasury Department report on senior Iranian political figures, oligarchs, and parastatal entities, detailing their wealth, corruption indices, and non-Iranian business affiliations. It also establishes the Iran Kleptocracy Initiative within FinCEN to investigate, expose, and prosecute corruption, money laundering, and racketeering by Iranian government officials and their associates. This initiative will identify, trace, and catalog illicit assets, coordinating with international partners to freeze and repurpose them for the benefit of the Iranian people. The legislation grants Congress a new nomination authority, requiring the President to determine whether a foreign person has engaged in providing material support for the Iranian regime's human rights abuses or censorship upon a congressional request. Finally, a Sense of Congress states that U.S. policy should promote government and international broadcasting efforts to provide truthful reporting to Iranians, support independent Iranian journalists, and coordinate with international partners to amplify credible media.