S1473-119

1. Short title This Act may be cited as the Stop Stealing our Chips Act.

2. Findings Congress finds the following: Violations of the export control laws of the United States, especially the diversion of leading-edge artificial intelligence chips into countries that are adversaries of the United States, threaten the national security of the United States. Individuals who accurately report violations of United States export control laws play a significant role in helping authorities identify and mitigate such threats. An incentive program that rewards whistleblowers can significantly enhance enforcement efforts by encouraging individuals to provide high-value information on potential violations.

3. Establishment of Whistleblower Incentive Program and Whistleblower Protections The Export Control Reform Act of 2018 (50 U.S.C. 4801 et seq.) is amended by inserting after section 1761 the following: In this section: The term original information means information that is— derived from the independent knowledge or analysis of a whistleblower; not known to the Secretary from any other source; not exclusively derived from an allegation made in a judicial or administrative hearing, a governmental report, hearing, audit, or investigation, or from news media, unless the whistleblower is the source of such allegation; and provided to the Secretary voluntarily, without any request from the Secretary or any other government official. The term whistleblower means, except as provided by subparagraph (B), any individual (including an individual who is not a United States citizen) who provides, or 2 or more such individuals acting jointly who provide, to the Secretary information relating to a possible violation of this part or of any regulation, order, license, or other authorization issued under this part. The term whistleblower does not include— a Federal employee acting within the scope of the duties of the employee; or an individual on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Assets Control of the Department of the Treasury. Not later than 120 days after the date of the enactment of this section, the Secretary shall establish a whistleblower incentive program to reward individuals who provide original information that leads to the imposition of fines under this part on persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part. Not later than 120 days after the date of the enactment of this section, the Secretary shall develop, implement, and maintain a secure portal, on a website accessible to the public, for the reporting of original information relating to persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part. As an alternative to submission through the portal required by subparagraph (A), an individual may submit a report of original information under this subsection anonymously, including through an attorney. The Secretary may require that the identity of an individual be disclosed for the individual to receive an award under paragraph (3). Not later than 60 days after the date of receipt of a report from a whistleblower, the Secretary shall— determine whether the report is credible; and if credible, initiate a formal investigation of the allegations contained in the report. Unless the Secretary determines that the investigation is particularly complex, the Secretary shall conclude the investigation not later than 180 days after the date on which a formal investigation has been initiated under clause (i). The Secretary shall update the whistleblower on the status of a report and, if applicable, the related investigation not later than 30 days after the date on which the whistleblower submitted the report and not less frequently than every 30 days thereafter. The Secretary may omit from the updates required by subclause (I) any information that could compromise an ongoing investigation. The Secretary may prohibit an individual from making reports under this subsection if the individual has previously submitted multiple reports under this subsection that the Secretary determined under subparagraph (C)(i) were not credible. Subject to subparagraph (B), the Secretary may pay an award or awards to any whistleblower who provided original information that led to the imposition of a fine under this part on a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part. Subject to clause (ii), the Secretary may not pay an award or awards to any whistleblower who provides original information with respect to a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part, if such information was obtained through— the role of the whistleblower as— an officer, director, trustee, or partner of an entity that handles internal processes for legal violations for the person or persons; an employee of an entity that conducts compliance or internal audits for the person or persons; an employee of a public accounting firm if the information was obtained while working on an engagement required by Federal securities laws, other than specific audits; or any means that violates Federal or State criminal law. Clause (i) shall not apply if— the whistleblower had a reasonable basis to believe that disclosing the original information to the Secretary was necessary to stop conduct likely to cause significant financial harm; the whistleblower had a reasonable basis to believe that the relevant entity was obstructing an investigation into the misconduct; or not less than 120 days have elapsed since the whistleblower provided the information to the audit committee, chief legal officer, chief compliance officer (or their equivalent) of the relevant entity or the supervisor of the whistleblower. An award issued under subparagraph (A) shall be— not less than 10 percent, in total, of the amount collected of the fine imposed under this part; and not more than 30 percent, in total, of the amount collected of that fine. In the case of a report that was submitted jointly by 2 or more individuals, any award issued under subparagraph (A) shall be split equally among the individuals. The Secretary shall determine the amount of an award made under subparagraph (A) taking into account, with respect to the information provided— accuracy; relevance; timeliness; and usefulness. Not later than the date on which the online portal required by paragraph (2)(A) is complete, the Secretary shall develop and implement a plan to publicize the whistleblower incentive program established by paragraph (1). The Secretary shall pay any expenses incurred under subparagraph (A) from amounts authorized to be appropriated to the Bureau of Industry and Security. Except as provided in subparagraph (B), no employer may discharge, demote, suspend, threaten, harass, directly or indirectly, or in any other manner discriminate against a whistleblower in the terms and conditions of employment because of a lawful act done by the whistleblower— in reporting violations to the employer or to a law enforcement agency; in providing information to the Secretary in accordance with this section; or in initiating, testifying in, or assisting in any investigation or judicial or administrative action based upon or related to such information. The protection against retaliation established by subparagraph (A) shall not apply to any individual who reports information under this section knowing that such information is false. An individual who alleges discharge or other discrimination in violation of subparagraph (A) may bring an action under this paragraph in the appropriate district court of the United States for the relief provided in subparagraph (D). A subpoena requiring the attendance of a witness at a trial or hearing conducted under this subparagraph may be served at any place in the United States. An action under this subparagraph shall not be entertained if commenced more than— 6 years after the date of the violation of subparagraph (A) occurred; or 3 years after the date when facts material to the right of action are known or reasonably should have been known by the employee alleging a violation of subparagraph (A). Notwithstanding subclause (I), an action under this subparagraph may not in any circumstance be brought more than 10 years after the date on which the violation occurs. Relief for an individual prevailing in an action brought under subparagraph (C) shall include— reinstatement with the same seniority status that the individual would have had, but for the discrimination; 2 times the amount of back pay otherwise owed to the individual, with interest; and compensation for litigation costs, expert witness fees, and reasonable attorneys' fees. Except as provided in subparagraphs (B) and (C), the Secretary and any officer or employee of the Department of Commerce shall not disclose any information, including information provided by a whistleblower to the Secretary, that could reasonably be expected to reveal the identity of the whistleblower, except in accordance with the provisions of section 552a of title 5, United States Code, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Secretary or any entity described in subparagraph (D). For purposes of section 552 of title 5, United States Code, this paragraph shall be considered a statute described in subsection (b)(3)(B) of such section. Nothing in this section is intended to limit, or shall be construed to limit, the ability of the Attorney General to present such evidence to a grand jury or to share such evidence with potential witnesses or defendants in the course of an ongoing criminal investigation. Without the loss of its status as confidential in the hands of the Secretary, all information referred to in subparagraph (A) may, in the discretion of the Secretary, when determined by the Secretary to be necessary to accomplish the purposes of this part or any regulation, order, license, or other authorization issued under this part, be made available to— a Federal law enforcement agency; a national security agency; an appropriate regulatory authority; a self-regulatory organization; and a foreign law enforcement authority. Each of the entities described in subclauses (I) through (IV) of clause (i) shall maintain such information as confidential in accordance with the requirements established under subparagraph (A). Each of the entities described in clause (i)(V) shall maintain such information in accordance with such assurances of confidentiality as the Secretary determines appropriate. Not later than 90 days after the date of the enactment of this section, there shall be established in the Treasury of the United States a fund to be known as the Export Compliance Accountability Fund (in this subsection referred to as the Fund). At the end of each fiscal year, any amounts deposited into the Fund under paragraph (3) that remain in the Fund after the payment, for that fiscal year, of all expenses under paragraph (3) shall be transferred to the general fund of the Treasury. The Fund shall be available to the Secretary, without further appropriation or fiscal year limitation, for— paying awards to whistleblowers as provided in subsection (b)(3); funding activities that support the whistleblower incentive program and whistleblower protections, including— reviewing and investigating whistleblower reports; providing training and education on compliance with the confidentiality requirement under subsection (c)(2); and record keeping, as considered necessary by the Secretary; and if all outstanding awards under subsection (b)(3) have been paid, expenses related to enforcement of this part or any regulation, order, license, or other authorization issued under this part. There shall be deposited into or credited to the Fund an amount equal to any fine collected by the Secretary on or after the date of the enactment of this section in any judicial or administrative action brought by the Secretary that depends on or was initiated because of original information submitted by a whistleblower. The Secretary shall pay, from amounts otherwise available to the Bureau of Industry and Security, any expenses incurred under this section before the Export Compliance Accountability Fund is established under subsection (d) and has received deposits under paragraph (3) of that subsection. Section 1402(b)(1)(B) of the Victims of Crime Act of 1984 (34 U.S.C. 20101(b)(1)(B)) is amended— in clause (iii), by striking ; and and inserting a semicolon; in clause (iv), by striking the semicolon and inserting ; and; and by adding at the end the following; the Export Compliance Accountability Fund pursuant to section 1761A(e) of the Export Control Reform Act of 2018. 1761A.Whistleblower Incentives and Protections(a)DefinitionsIn this section:(1)Original informationThe term original information means information that is—(A)derived from the independent knowledge or analysis of a whistleblower;(B)not known to the Secretary from any other source;(C)not exclusively derived from an allegation made in a judicial or administrative hearing, a governmental report, hearing, audit, or investigation, or from news media, unless the whistleblower is the source of such allegation; and(D)provided to the Secretary voluntarily, without any request from the Secretary or any other government official. (2)Whistleblower(A)In generalThe term whistleblower means, except as provided by subparagraph (B), any individual (including an individual who is not a United States citizen) who provides, or 2 or more such individuals acting jointly who provide, to the Secretary information relating to a possible violation of this part or of any regulation, order, license, or other authorization issued under this part.(B)ExclusionsThe term whistleblower does not include—(i)a Federal employee acting within the scope of the duties of the employee; or(ii)an individual on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Assets Control of the Department of the Treasury. (b)Whistleblower Incentive Program(1)EstablishmentNot later than 120 days after the date of the enactment of this section, the Secretary shall establish a whistleblower incentive program to reward individuals who provide original information that leads to the imposition of fines under this part on persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part.(2)Whistleblower reports(A)Online portalNot later than 120 days after the date of the enactment of this section, the Secretary shall develop, implement, and maintain a secure portal, on a website accessible to the public, for the reporting of original information relating to persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part.(B)Anonymity(i)In generalAs an alternative to submission through the portal required by subparagraph (A), an individual may submit a report of original information under this subsection anonymously, including through an attorney. (ii)ExceptionThe Secretary may require that the identity of an individual be disclosed for the individual to receive an award under paragraph (3). (C)Expedited review(i)Initial reviewNot later than 60 days after the date of receipt of a report from a whistleblower, the Secretary shall—(I)determine whether the report is credible; and(II)if credible, initiate a formal investigation of the allegations contained in the report.(ii)InvestigationUnless the Secretary determines that the investigation is particularly complex, the Secretary shall conclude the investigation not later than 180 days after the date on which a formal investigation has been initiated under clause (i).(iii)Notification(I)In generalThe Secretary shall update the whistleblower on the status of a report and, if applicable, the related investigation not later than 30 days after the date on which the whistleblower submitted the report and not less frequently than every 30 days thereafter.(II)Sensitive informationThe Secretary may omit from the updates required by subclause (I) any information that could compromise an ongoing investigation. (D)Avoidance of frivolous reportsThe Secretary may prohibit an individual from making reports under this subsection if the individual has previously submitted multiple reports under this subsection that the Secretary determined under subparagraph (C)(i) were not credible.(3)Awards(A)EligibilitySubject to subparagraph (B), the Secretary may pay an award or awards to any whistleblower who provided original information that led to the imposition of a fine under this part on a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part.(B)Disqualification(i)In generalSubject to clause (ii), the Secretary may not pay an award or awards to any whistleblower who provides original information with respect to a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part, if such information was obtained through—(I)the role of the whistleblower as—(aa)an officer, director, trustee, or partner of an entity that handles internal processes for legal violations for the person or persons; (bb)an employee of an entity that conducts compliance or internal audits for the person or persons; (cc)an employee of a public accounting firm if the information was obtained while working on an engagement required by Federal securities laws, other than specific audits; or(II)any means that violates Federal or State criminal law.(ii)ExceptionsClause (i) shall not apply if—(I)the whistleblower had a reasonable basis to believe that disclosing the original information to the Secretary was necessary to stop conduct likely to cause significant financial harm;(II)the whistleblower had a reasonable basis to believe that the relevant entity was obstructing an investigation into the misconduct; or(III)not less than 120 days have elapsed since the whistleblower provided the information to the audit committee, chief legal officer, chief compliance officer (or their equivalent) of the relevant entity or the supervisor of the whistleblower.(C)Amount(i)In generalAn award issued under subparagraph (A) shall be—(I)not less than 10 percent, in total, of the amount collected of the fine imposed under this part; and(II)not more than 30 percent, in total, of the amount collected of that fine.(ii)Jointly submitted reportIn the case of a report that was submitted jointly by 2 or more individuals, any award issued under subparagraph (A) shall be split equally among the individuals.(D)DeterminationThe Secretary shall determine the amount of an award made under subparagraph (A) taking into account, with respect to the information provided—(i)accuracy;(ii)relevance;(iii)timeliness; and (iv)usefulness.(4)Publication(A)In generalNot later than the date on which the online portal required by paragraph (2)(A) is complete, the Secretary shall develop and implement a plan to publicize the whistleblower incentive program established by paragraph (1).(B)FundingThe Secretary shall pay any expenses incurred under subparagraph (A) from amounts authorized to be appropriated to the Bureau of Industry and Security.(c)Protection of whistleblowers(1)Prohibition against retaliation(A)In generalExcept as provided in subparagraph (B), no employer may discharge, demote, suspend, threaten, harass, directly or indirectly, or in any other manner discriminate against a whistleblower in the terms and conditions of employment because of a lawful act done by the whistleblower—(i)in reporting violations to the employer or to a law enforcement agency;(ii)in providing information to the Secretary in accordance with this section; or(iii)in initiating, testifying in, or assisting in any investigation or judicial or administrative action based upon or related to such information.(B)ExceptionThe protection against retaliation established by subparagraph (A) shall not apply to any individual who reports information under this section knowing that such information is false. (C)Enforcement(i)Cause of actionAn individual who alleges discharge or other discrimination in violation of subparagraph (A) may bring an action under this paragraph in the appropriate district court of the United States for the relief provided in subparagraph (D). (ii)SubpoenasA subpoena requiring the attendance of a witness at a trial or hearing conducted under this subparagraph may be served at any place in the United States.(iii)Statute of limitations(I)In generalAn action under this subparagraph shall not be entertained if commenced more than—(aa)6 years after the date of the violation of subparagraph (A) occurred; or (bb)3 years after the date when facts material to the right of action are known or reasonably should have been known by the employee alleging a violation of subparagraph (A).(II)Required action within 10 yearsNotwithstanding subclause (I), an action under this subparagraph may not in any circumstance be brought more than 10 years after the date on which the violation occurs. (D)ReliefRelief for an individual prevailing in an action brought under subparagraph (C) shall include—(i)reinstatement with the same seniority status that the individual would have had, but for the discrimination;(ii)2 times the amount of back pay otherwise owed to the individual, with interest; and(iii)compensation for litigation costs, expert witness fees, and reasonable attorneys' fees.(2)Confidentiality(A)In generalExcept as provided in subparagraphs (B) and (C), the Secretary and any officer or employee of the Department of Commerce shall not disclose any information, including information provided by a whistleblower to the Secretary, that could reasonably be expected to reveal the identity of the whistleblower, except in accordance with the provisions of section 552a of title 5, United States Code, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Secretary or any entity described in subparagraph (D). (B)Exempted statuteFor purposes of section 552 of title 5, United States Code, this paragraph shall be considered a statute described in subsection (b)(3)(B) of such section.(C)Rule of constructionNothing in this section is intended to limit, or shall be construed to limit, the ability of the Attorney General to present such evidence to a grand jury or to share such evidence with potential witnesses or defendants in the course of an ongoing criminal investigation.(D)Availability to government agencies(i)In generalWithout the loss of its status as confidential in the hands of the Secretary, all information referred to in subparagraph (A) may, in the discretion of the Secretary, when determined by the Secretary to be necessary to accomplish the purposes of this part or any regulation, order, license, or other authorization issued under this part, be made available to—(I)a Federal law enforcement agency;(II)a national security agency;(III)an appropriate regulatory authority;(IV)a self-regulatory organization; and(V)a foreign law enforcement authority.(ii)Confidentiality(I)In generalEach of the entities described in subclauses (I) through (IV) of clause (i) shall maintain such information as confidential in accordance with the requirements established under subparagraph (A).(II)Foreign authoritiesEach of the entities described in clause (i)(V) shall maintain such information in accordance with such assurances of confidentiality as the Secretary determines appropriate.(d)Export Compliance Accountability Fund(1)EstablishmentNot later than 90 days after the date of the enactment of this section, there shall be established in the Treasury of the United States a fund to be known as the Export Compliance Accountability Fund (in this subsection referred to as the Fund).(2)AvailabilityAt the end of each fiscal year, any amounts deposited into the Fund under paragraph (3) that remain in the Fund after the payment, for that fiscal year, of all expenses under paragraph (3) shall be transferred to the general fund of the Treasury. (3)Use of FundThe Fund shall be available to the Secretary, without further appropriation or fiscal year limitation, for—(A)paying awards to whistleblowers as provided in subsection (b)(3); (B)funding activities that support the whistleblower incentive program and whistleblower protections, including—(i)reviewing and investigating whistleblower reports;(ii)providing training and education on compliance with the confidentiality requirement under subsection (c)(2); and(iii)record keeping, as considered necessary by the Secretary; and(C)if all outstanding awards under subsection (b)(3) have been paid, expenses related to enforcement of this part or any regulation, order, license, or other authorization issued under this part.(4)Deposits and creditsThere shall be deposited into or credited to the Fund an amount equal to any fine collected by the Secretary on or after the date of the enactment of this section in any judicial or administrative action brought by the Secretary that depends on or was initiated because of original information submitted by a whistleblower.(e)Initial fundingThe Secretary shall pay, from amounts otherwise available to the Bureau of Industry and Security, any expenses incurred under this section before the Export Compliance Accountability Fund is established under subsection (d) and has received deposits under paragraph (3) of that subsection.. (v)the Export Compliance Accountability Fund pursuant to section 1761A(e) of the Export Control Reform Act of 2018..

1761A. Whistleblower Incentives and Protections In this section: The term original information means information that is— derived from the independent knowledge or analysis of a whistleblower; not known to the Secretary from any other source; not exclusively derived from an allegation made in a judicial or administrative hearing, a governmental report, hearing, audit, or investigation, or from news media, unless the whistleblower is the source of such allegation; and provided to the Secretary voluntarily, without any request from the Secretary or any other government official. The term whistleblower means, except as provided by subparagraph (B), any individual (including an individual who is not a United States citizen) who provides, or 2 or more such individuals acting jointly who provide, to the Secretary information relating to a possible violation of this part or of any regulation, order, license, or other authorization issued under this part. The term whistleblower does not include— a Federal employee acting within the scope of the duties of the employee; or an individual on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Assets Control of the Department of the Treasury. Not later than 120 days after the date of the enactment of this section, the Secretary shall establish a whistleblower incentive program to reward individuals who provide original information that leads to the imposition of fines under this part on persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part. Not later than 120 days after the date of the enactment of this section, the Secretary shall develop, implement, and maintain a secure portal, on a website accessible to the public, for the reporting of original information relating to persons that violate, attempt to violate, conspire to violate, or cause a violation of this part or any regulation, order, license, or other authorization issued under this part. As an alternative to submission through the portal required by subparagraph (A), an individual may submit a report of original information under this subsection anonymously, including through an attorney. The Secretary may require that the identity of an individual be disclosed for the individual to receive an award under paragraph (3). Not later than 60 days after the date of receipt of a report from a whistleblower, the Secretary shall— determine whether the report is credible; and if credible, initiate a formal investigation of the allegations contained in the report. Unless the Secretary determines that the investigation is particularly complex, the Secretary shall conclude the investigation not later than 180 days after the date on which a formal investigation has been initiated under clause (i). The Secretary shall update the whistleblower on the status of a report and, if applicable, the related investigation not later than 30 days after the date on which the whistleblower submitted the report and not less frequently than every 30 days thereafter. The Secretary may omit from the updates required by subclause (I) any information that could compromise an ongoing investigation. The Secretary may prohibit an individual from making reports under this subsection if the individual has previously submitted multiple reports under this subsection that the Secretary determined under subparagraph (C)(i) were not credible. Subject to subparagraph (B), the Secretary may pay an award or awards to any whistleblower who provided original information that led to the imposition of a fine under this part on a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part. Subject to clause (ii), the Secretary may not pay an award or awards to any whistleblower who provides original information with respect to a person or persons that violated, attempted to violate, conspired to violate, or caused a violation of this part or any regulation, order, license, or other authorization issued under this part, if such information was obtained through— the role of the whistleblower as— an officer, director, trustee, or partner of an entity that handles internal processes for legal violations for the person or persons; an employee of an entity that conducts compliance or internal audits for the person or persons; an employee of a public accounting firm if the information was obtained while working on an engagement required by Federal securities laws, other than specific audits; or any means that violates Federal or State criminal law. Clause (i) shall not apply if— the whistleblower had a reasonable basis to believe that disclosing the original information to the Secretary was necessary to stop conduct likely to cause significant financial harm; the whistleblower had a reasonable basis to believe that the relevant entity was obstructing an investigation into the misconduct; or not less than 120 days have elapsed since the whistleblower provided the information to the audit committee, chief legal officer, chief compliance officer (or their equivalent) of the relevant entity or the supervisor of the whistleblower. An award issued under subparagraph (A) shall be— not less than 10 percent, in total, of the amount collected of the fine imposed under this part; and not more than 30 percent, in total, of the amount collected of that fine. In the case of a report that was submitted jointly by 2 or more individuals, any award issued under subparagraph (A) shall be split equally among the individuals. The Secretary shall determine the amount of an award made under subparagraph (A) taking into account, with respect to the information provided— accuracy; relevance; timeliness; and usefulness. Not later than the date on which the online portal required by paragraph (2)(A) is complete, the Secretary shall develop and implement a plan to publicize the whistleblower incentive program established by paragraph (1). The Secretary shall pay any expenses incurred under subparagraph (A) from amounts authorized to be appropriated to the Bureau of Industry and Security. Except as provided in subparagraph (B), no employer may discharge, demote, suspend, threaten, harass, directly or indirectly, or in any other manner discriminate against a whistleblower in the terms and conditions of employment because of a lawful act done by the whistleblower— in reporting violations to the employer or to a law enforcement agency; in providing information to the Secretary in accordance with this section; or in initiating, testifying in, or assisting in any investigation or judicial or administrative action based upon or related to such information. The protection against retaliation established by subparagraph (A) shall not apply to any individual who reports information under this section knowing that such information is false. An individual who alleges discharge or other discrimination in violation of subparagraph (A) may bring an action under this paragraph in the appropriate district court of the United States for the relief provided in subparagraph (D). A subpoena requiring the attendance of a witness at a trial or hearing conducted under this subparagraph may be served at any place in the United States. An action under this subparagraph shall not be entertained if commenced more than— 6 years after the date of the violation of subparagraph (A) occurred; or 3 years after the date when facts material to the right of action are known or reasonably should have been known by the employee alleging a violation of subparagraph (A). Notwithstanding subclause (I), an action under this subparagraph may not in any circumstance be brought more than 10 years after the date on which the violation occurs. Relief for an individual prevailing in an action brought under subparagraph (C) shall include— reinstatement with the same seniority status that the individual would have had, but for the discrimination; 2 times the amount of back pay otherwise owed to the individual, with interest; and compensation for litigation costs, expert witness fees, and reasonable attorneys' fees. Except as provided in subparagraphs (B) and (C), the Secretary and any officer or employee of the Department of Commerce shall not disclose any information, including information provided by a whistleblower to the Secretary, that could reasonably be expected to reveal the identity of the whistleblower, except in accordance with the provisions of section 552a of title 5, United States Code, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Secretary or any entity described in subparagraph (D). For purposes of section 552 of title 5, United States Code, this paragraph shall be considered a statute described in subsection (b)(3)(B) of such section. Nothing in this section is intended to limit, or shall be construed to limit, the ability of the Attorney General to present such evidence to a grand jury or to share such evidence with potential witnesses or defendants in the course of an ongoing criminal investigation. Without the loss of its status as confidential in the hands of the Secretary, all information referred to in subparagraph (A) may, in the discretion of the Secretary, when determined by the Secretary to be necessary to accomplish the purposes of this part or any regulation, order, license, or other authorization issued under this part, be made available to— a Federal law enforcement agency; a national security agency; an appropriate regulatory authority; a self-regulatory organization; and a foreign law enforcement authority. Each of the entities described in subclauses (I) through (IV) of clause (i) shall maintain such information as confidential in accordance with the requirements established under subparagraph (A). Each of the entities described in clause (i)(V) shall maintain such information in accordance with such assurances of confidentiality as the Secretary determines appropriate. Not later than 90 days after the date of the enactment of this section, there shall be established in the Treasury of the United States a fund to be known as the Export Compliance Accountability Fund (in this subsection referred to as the Fund). At the end of each fiscal year, any amounts deposited into the Fund under paragraph (3) that remain in the Fund after the payment, for that fiscal year, of all expenses under paragraph (3) shall be transferred to the general fund of the Treasury. The Fund shall be available to the Secretary, without further appropriation or fiscal year limitation, for— paying awards to whistleblowers as provided in subsection (b)(3); funding activities that support the whistleblower incentive program and whistleblower protections, including— reviewing and investigating whistleblower reports; providing training and education on compliance with the confidentiality requirement under subsection (c)(2); and record keeping, as considered necessary by the Secretary; and if all outstanding awards under subsection (b)(3) have been paid, expenses related to enforcement of this part or any regulation, order, license, or other authorization issued under this part. There shall be deposited into or credited to the Fund an amount equal to any fine collected by the Secretary on or after the date of the enactment of this section in any judicial or administrative action brought by the Secretary that depends on or was initiated because of original information submitted by a whistleblower. The Secretary shall pay, from amounts otherwise available to the Bureau of Industry and Security, any expenses incurred under this section before the Export Compliance Accountability Fund is established under subsection (d) and has received deposits under paragraph (3) of that subsection.