Reporting requirement

(a) In general Not later than 90 days after the enactment of this Act, and annually thereafter until Nigeria is no longer designated as a Country of Particular Concern pursuant to the International Religious Freedom Act of 1998 (22 U.S.C. 6401 et seq.) and in accordance with the recommendations provided by the United States Commission on International Religious Freedom (USCIRF), the Secretary of State shall submit to the Committee on Foreign Affairs of the House of Representatives, the Committee on Appropriations of the House of Representatives, the Committee on Foreign Relations of the Senate, and the Committee on Appropriations of the Senate a comprehensive report on United States efforts to address religious persecution and mass atrocities in Nigeria. (b) Elements Each report required by subsection (a) shall include the following: (1) An assessment of Nigeria’s compliance with the International Religious Freedom Act of 1998, including specific actions taken, or not taken, by the Government of Nigeria to prevent persecution, prosecute perpetrators, repeal blasphemy laws, protect vulnerable communities, and facilitate the safe return of internally displaced persons. (2) Identification of all individuals and entities sanctioned, or under consideration for sanctions, under the Global Magnitsky Human Rights Accountability Act or the Entities of Particular Concern list. (3) A description of co-investments and collaborative efforts between the Government of Nigeria and the United States to provide and deliver humanitarian assistance to Christians displaced by the attacks from Fulani-ethnic militias, through faith-based or nongovernmental partners, including amounts, recipients, type of assistance provided, and measurable outcomes. (4) An evaluation and description of historical, ongoing, and planned United States security assistance to Nigeria, and a comprehensive assessment of whether such assistance risks enabling or exacerbating religious persecution. (5) Whether the Government of Nigeria is taking appropriate steps to cease enforcement of and repeal blasphemy laws, and to investigate instances of non-Muslims, Muslims, and dissenters being subjected to Sharia law or blasphemy laws. (6) An assessment of conditions of internally displaced persons, including safety, humanitarian needs, and prospects for return. (7) Recommendations for further executive actions or congressional authority determined to be necessary and most helpful to halt the religious persecution and mass atrocities occurring in Nigeria. (8) An evaluation of any steps taken by the Government of Nigeria during the reporting period to address religious persecution, dismantle extremist networks, prosecute attackers, reform security forces, or improve protection for at-risk communities.