This bill, known as the Rosatom Energy Sanctions Compliance and Unified Enforcement Act or the RESCUE Act , establishes a policy to end United States reliance on the Russian Federation's nuclear energy sector, specifically targeting State Atomic Energy Corporation Rosatom. The legislation aims to limit Russia's revenue, inhibit Rosatom's malign international influence, and work with allies to find alternative nuclear energy suppliers in response to Russia's unprovoked war against Ukraine. The Act requires the President to submit an annual strategy for four years, detailing efforts to permanently decouple the U.S. from the Russian nuclear energy industry and replace Rosatom in providing reactor services globally. This strategy must also address vulnerabilities in allied nuclear supply chains, describe consultations with partners, and outline support for the International Atomic Energy Agency's low-enriched uranium fuel bank. Beginning 180 days after enactment, the bill mandates sanctions against foreign persons operating in the Russian nuclear energy sector who are owned or controlled by the Russian government, including Rosatom. Sanctions also apply to foreign persons who knowingly engage in new nuclear reactor construction contracts or significant transactions with these entities. The primary sanction involves blocking and prohibiting all transactions in property and interests in property of sanctioned persons within U.S. jurisdiction. The President may also impose strict conditions on or prohibit correspondent accounts for foreign financial institutions that facilitate these sanctioned activities. Sanctions can be terminated if Russia ceases hostilities in Ukraine, withdraws its forces, and meets other conditions, such as Rosatom not misusing nuclear material or funding the war. Waivers are possible for national security interests or for transactions related to medical and industrial isotope production, provided domestic supply is insufficient and steps are taken to diversify. The bill includes exceptions for intelligence activities, official United Nations business, activities essential for safe nuclear reactor operation where no alternative suppliers exist, and humanitarian assistance. It also requires the President to respond to congressional committee requests regarding potential sanctions violations. Furthermore, the Act mandates a report from the Secretary of State on the 2011 U.S.-Russia "123 Agreement" for peaceful nuclear cooperation, assessing its benefits, Rosatom's activities, and the implications of potential withdrawal.