Hamas Sanctions Act of 2023

This bill imposes sanctions on foreign entities providing services to Hamas members or affiliates in allied countries, requiring annual reports to Congress on which countries allow such activities. It prohibits U.S. government business in Gaza and West Bank that would circumvent existing terrorism sanctions, and limits assistance to Gaza unless Hamas doesn't exercise actual control. The bill also expands sanctions to include Palestinian Islamic Jihad for using human shields, requiring reports on terrorist organizations that use civilians to shield military targets. Additionally, it targets financial transactions benefiting Iran with reporting requirements and sanctions for entities facilitating such transactions.