This bill amends the Export Control Reform Act of 2018 to significantly bolster enforcement against export control violations, particularly those involving advanced technologies like artificial intelligence chips. It establishes a comprehensive whistleblower incentive program and provides strong protections for individuals who report such illicit activities. Congress finds that these violations threaten national security and that whistleblowers play a critical role in identifying and mitigating these threats. The Secretary of Commerce is mandated to establish a whistleblower incentive program within 120 days of enactment. This program will reward individuals who provide original information leading to fines greater than $1,000,000 or property forfeitures under the Act. An online portal will be created for secure and potentially anonymous reporting of violations, with provisions for expedited review and investigation of credible reports. Whistleblowers are eligible for awards ranging from 10 to 30 percent of the collected fines, with the exact amount determined by the accuracy, relevance, timeliness, and usefulness of their information. However, certain individuals, such as those obtaining information through specific internal compliance or auditing roles, may be disqualified unless specific exceptions apply, such as a belief of significant financial harm or obstruction of an investigation. The program aims to encourage both reporting and stronger internal compliance within firms. Crucially, the bill includes robust protections for whistleblowers, prohibiting employers from impeding communication with the Department of Commerce or retaliating against individuals for reporting violations. This protection extends to internal reports and applies even if a formal report to the Department has not yet occurred. Individuals experiencing retaliation can pursue civil action in federal court, seeking remedies such as reinstatement, double back pay, and litigation costs. To fund these awards and program operations, an Export Compliance Accountability Fund will be established, receiving fines collected based on whistleblower information. The Secretary is also required to publicize the program and maintain whistleblower confidentiality, only disclosing identity when legally required in public proceedings or when sharing information with other government agencies under strict confidentiality agreements. This comprehensive framework seeks to leverage public assistance in safeguarding national security interests against illegal export activities.