{
    "Version": "2012-10-17",
    "Statement": [
        {
            "Sid": "ListTagsForAllUsers",
            "Effect": "Allow",
            "Action": [
                "iam:ListUserTags",
                "iam:ListUsers"
            ],
            "Resource": "*"
        },
        {
            "Sid": "TagManagerWithSpecificDepartment",
            "Effect": "Allow",
            "Action": "iam:TagUser",
            "Resource": "*",
            "Condition": {"StringEquals": {
                "iam:ResourceTag/JobFunction": "Manager",
                "aws:RequestTag/Department": [
                    "Marketing",
                    "Development",
                    "QualityAssurance"
                    ]
                },
                "ForAllValues:StringEquals": {"aws:TagKeys": "Department"}
            }
        }
    ]
}