No, the US is not giving $300 billion to Iran in any way, shape, or form.
Reports refer to a proposed international reconstruction/investment fund (~$300B) discussed in recent US-Iran peace negotiations after regional conflict. VP JD Vance stated June 15 it could be accessible only if Iran meets strict conditions (uranium stockpile, inspections, no nukes) and would be funded by a Gulf states coalition—not direct US cash or unconditional aid.
US officials (including Vance and Trump) have explicitly pushed back on claims of cash payments or releases for signing. No funds transferred. US maintains maximum pressure sanctions.
Sources: The Hill (Vance CBS interview, June 15); i24NEWS, NYT, draft MoU coverage. Details pending full text release.