The Child Rescue Act directs the Attorney General to establish a national working group within 90 days to study proactive strategies and resources for identifying and rescuing children from sexual exploitation and abuse. This "United States Working Group on Children in Imminent Danger of Sexual Abuse and Exploitation" will focus on victim-centric policing to protect children visually depicted in child sexual abuse material, those abused by individuals involved in such material, and international victims whose perpetrators are in the U.S. The Working Group's duties include developing estimates of suspected individuals involved in child sexual abuse material and other child sexual contact crimes, alongside the number of child victims who could be protected. It will recommend necessary funding, resources, and both proactive and reactive strategies for law enforcement agencies to identify, locate, and protect these vulnerable children. The group will also analyze reasons why investigations fail and develop guidance for Internet Crimes Against Children (ICAC) Task Forces on prioritization, especially for cases involving encryption. Additionally, the Working Group will provide guidance on responding to technology companies that refuse lawful information requests and evaluate current ICAC duties and workloads. Within 365 days, it must submit a comprehensive report to Congress and the Attorney General, detailing its findings, conclusions, and recommendations for legislation. Composed of representatives from federal agencies, law enforcement, tribal governments, and non-governmental organizations, the group includes experts from entities like NCMEC and the FBI. A Technical Assistance Board will also provide crucial guidance. The Working Group possesses powers to subpoena witnesses and records, hold hearings, and obtain official information from various agencies to fulfill its mandate before its eventual termination.