Expanding Sanctions Against Iran's Revolutionary Guard Corps Act This bill expresses the sense of Congress that: (1) persons who are owned or controlled by Iran's Revolutionary Guard Corps (IRGC) should be subject to a 25% beneficial ownership threshold rather than majority ownership threshold with respect to blocking property or property interests, and (2) such expanded sanctions would generate enhanced due diligence procedures by the private sector and others. For purposes of this bill, a person "owns or controls" property if the person: (1) holds more than 25% of the equity interest by vote or value in the person; (2) holds a majority of seats on the board of directors of the person; or (3) otherwise controls the actions, policies, or personnel decisions of the person. The Department of the Treasury shall prescribe regulations to apply the definition of "own or control" for purposes of blocking property or interests in property of persons who are owned or controlled by the IRGC.