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.

Expresses the sense of Congress that any civil or criminal penalties levied due to violations of U.S. government or international sanctions on the Islamic State of Iraq and the Levant (ISIL) and its affiliates, or funds seized or recovered from them, should be directed for the reconstruction and development of communities against whom ISIL has committed acts of genocide, war crimes, or crimes against humanity. Calls for the U.S. government to: establish a fund consisting of any such levied penalties and seized or recovered funds; use all available legal authorities to confiscate and vest all assets frozen pursuant to U.S. economic sanctions against ISIL, its members, and affiliates; use such recovered assets and any fines or penalties imposed against violators of such U.S. sanctions for the reconstruction and development of communities against whom ISIL has committed such acts; and encourage its international partners to similarly vest frozen assets of ISIL, its members, and affiliates for the reconstruction and development of such communities.