This bill amends the Export Control Reform Act of 2018 to establish a comprehensive whistleblower incentive program and robust protections, driven by concerns over the diversion of advanced technologies like AI chips to adversaries. The legislation mandates the creation of a secure online portal for individuals to provide original information about export control violations, allowing for anonymous submissions. Whistleblowers whose information leads to the imposition of fines can receive awards ranging from 10% to 30% of the collected amounts , with specific criteria for eligibility and disqualification, including exceptions for internal reporters under certain conditions. To encourage reporting, the bill includes strong whistleblower protections , prohibiting employers from retaliating against individuals who lawfully report violations or assist in investigations. Victims of retaliation can seek remedies such as reinstatement and double back pay through federal court actions. Furthermore, the Secretary of Commerce must maintain the confidentiality of whistleblower identities , sharing information only under strict conditions with other law enforcement or national security agencies. An Export Compliance Accountability Fund will be established, financed by fines collected due to whistleblower tips, to pay awards and cover program operational costs.