This bill requires the U.S. Center for Safe Sport to provide grant funding accountability and protect victims of abuse from retaliation. Amounts transferred to the center by the U.S. Olympic Committee (USOC) or a national governing body shall be used primarily for the investigation and resolution of allegations of sexual misconduct, or other misconduct, made by amateur athletes affiliated with the USOC, a national governing body, or a paralympic sports organization. The center shall be audited at least annually and shall report to Congress annually. The Department of Justice (DOJ) may petition in the U.S. District Court for the District of Columbia for removal of officers and directors of the center if the center (1) engages in any act, practice, or policy that is materially inconsistent with its purpose; or (2) refuses, fails, or neglects to discharge the obligations of the center to protect the safety of amateur athletes. DOJ may not award a grant to an entity that supports oversight of the USOC if it holds amounts in an offshore account for the purpose of avoiding payment of tax on unrelated business income of charitable organizations. The USOC, a national governing body, a paralympic sports organization, or any officer, employee, contractor, or agent may not retaliate against any protected individual, including amateur athletes, coaches, or trainers, because of a protected disclosure regarding abuse. National governing bodies must provide protection from retaliation to protected individuals.