This bill, titled the "Polisario Front Terrorist Designation Act of 2026," aims to impose sanctions on the Polisario Front should it engage in cooperation with Iranian-affiliated terrorist organizations. It mandates the Secretary of State to submit annual reports to relevant congressional committees. These reports must determine whether the Polisario Front has provided or received specific forms of support, such as armed assistance, weapons systems like unmanned aerial vehicles, or military intelligence, from an Iranian-affiliated terrorist organization. The initial report is required within 90 days of enactment and covers the preceding 10 years, with subsequent reports covering the period since the last submission. If a report confirms such cooperation, the President is required to impose sanctions within 30 days. These sanctions include designating the Polisario Front as a foreign terrorist organization under the Immigration and Nationality Act and applying measures under Executive Order 13224 , which blocks property and prohibits transactions with terrorists. An Iranian-affiliated terrorist organization is defined as an Iranian entity, including Hezbollah, designated as a foreign terrorist organization or a Specially Designated Global Terrorist.