Expressing the sense of Congress that every effort should be made to assist in the reconstruction and development of communities against whom the Islamic State of Iraq and the Levant has committed acts of genocide, war crimes, or crimes against humanity as determined by the United States Government.

any civil or criminal penalties levied on individuals and entities due to violations of United States Government or international sanctions on the Islamic State of Iraq and the Levant (ISIL) and its affiliates, or funds seized or recovered from ISIL and their affiliates, should be directed by the United States Government and its global partners for the reconstruction and development of communities against whom ISIL has committed acts of genocide, war crimes, or crimes against humanity as determined by the United States Government;

the United States Government should establish a fund, consisting of any civil or criminal penalties levied on individuals and entities due to violations of United States Government or international sanctions on ISIL and its affiliates, and funds seized or recovered from ISIL and their affiliates;

the United States Government should use all available legal authorities, including section 203(a)(1)(C) of the International Emergency Economic Powers Act (50 U.S.C. 1702(a)(1)(C)), to confiscate and vest all assets frozen pursuant to United States economic sanctions against ISIL, its members, and affiliates;

the United States Government should use such recovered assets and any fines or penalties imposed against violators of United States sanctions against ISIL, its members, and affiliates for the reconstruction and development of communities against whom ISIL has committed acts of genocide, war crimes, or crimes against humanity as determined by the United States Government; and

the United States Government should make every effort to encourage its international partners to similarly vest frozen assets of ISIL, its members, and affiliates for the reconstruction and development of communities against whom ISIL has committed acts of genocide, war crimes, or crimes against humanity as determined by the United States Government.