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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
6/26/2014--Reported to Senate amended. Global Magnitsky Human Rights Accountability Act - Authorizes the President to impose U.S. entry and property sanctions against any foreign person (or entity) who:
is responsible for extrajudicial killings, torture, or other gross violations of internationally recognized human rights committed against individuals in any foreign country seeking to expose illegal activity carried out by government officials, or to obtain, exercise, or promote human rights and freedoms; acted as an agent of or on behalf of a foreign person in such activities; is a government official responsible for, or complicit in, ordering or otherwise directing acts of significant corruption or the facilitation or transfer of the proceeds of corruption to foreign jurisdictions; or has materially assisted or provided financial, material, or technological support for, or goods or services in support of, such activities. Prescribes related penalties.
Authorizes the President, with regard to such sanctions, to: (1) waive their application, with prior congressional notification, if in U.S. national security interests; and (2) terminate them under specified conditions.
States that sanctions shall not apply if necessary to comply with the Agreement between the United Nations (U.N.) and the United States regarding the U.N. Headquarters, or other applicable international obligations of the United States.
Directs the President to report to Congress annually regarding each foreign person sanctioned, the type of sanctions imposed, and the reason for their imposition.