The Ukraine Support Act outlines measures to support Ukraine through diplomacy, security assistance, and sanctions on Russia. It includes provisions for strengthening NATO ties, supporting Ukraine's reconstruction, providing military assistance, and imposing sanctions on Russian individuals and industries to increase pressure on Russia over its actions.

Congress expresses strong support for Ukraine by highlighting the country's resilience against Russia's aggressive invasion, condemning Russia's war crimes, and urging the withdrawal of Russian forces. It also stresses the importance of international cooperation in addressing these issues, ensuring accountability for war crimes, and involving Ukraine in discussions about its future.

The section emphasizes the importance of the United States' commitment to NATO, highlighting NATO's role in global security and its response to threats from countries like Russia and China. It also acknowledges the contributions of NATO allies in supporting Ukraine and calls for members to enhance their defense contributions and cooperation in advanced technologies.

Congress condemns the Russian Federation for its actions of kidnapping and forcibly transferring Ukrainian children, which violates the Genocide Convention and is seen as an attempt to erase Ukrainian identity and future leadership. Additionally, Congress holds Russia responsible for exposing these children to trafficking, exploitation, and various forms of violence, expressing strong disapproval of these actions.

The section modifies the Better Utilization of Investments Leading to Development (BUILD) Act of 2018 by adding language to include Ukraine in receiving support and specifying that certain rules won't apply to Ukraine under this support.

The section outlines that certain vessels importing or exporting cargo to or from Ukraine are eligible for insurance, even if they don't meet usual requirements, for five years after this law begins. It defines a "covered vessel" as one owned by a citizen or company of NATO countries, Ukraine, or other countries approved by the Secretary of State for national security reasons.

The "Insurance for Ukraine Initiative" is a program established by the U.S. Department of State to provide war risk insurance to support Ukraine's economic recovery and encourage investment from European allies. It also aims to promote Ukraine's integration with European countries and the United States, facilitate private sector involvement, and ensure the flow of grain and food from Ukraine. The Secretary of State is required to report progress to Congress annually, and seeks diplomatic support for countries involved in providing this insurance.

The bill establishes a Special Coordinator for Ukrainian Reconstruction within the Department of State, selected by the Secretary of State. This person, with private sector experience and knowledge of Ukraine, will help coordinate U.S. efforts and resources to aid in Ukraine's recovery and work with agencies to mobilize private funding for reconstruction efforts.

Congress expresses its support for Radio Free Europe/Radio Liberty by restoring its capabilities, authorizing $250 million in funding for 2026, and considering new bureaus to expand its audience. The organization is urged to counteract Russian disinformation, enhance its digital media presence, and maintain its critical role in providing independent news, despite pressures from the Russian government.

The section outlines a requirement for the Secretary of State to use funds to help Ukraine fight Russian disinformation and develop defense strategies. Within 60 days, a strategy must be submitted to Congress, detailing plans to support Ukraine's media literacy, remove disinformation, and bolster independent media outlets in both Ukrainian and Russian-speaking regions.

The bill establishes the "Ukraine Reconstruction Trust Fund" in the U.S. Treasury to support Ukraine with reconstruction, humanitarian aid, economic growth, and good governance, funded by taxes from a specific section and subject to regulations from the Foreign Assistance Act. A report on fund usage must be submitted annually to certain congressional committees for four years.

The Ukraine Reconstruction Trust Fund is established in the U.S. Treasury to support Ukraine's rebuilding efforts. This fund will be used for reconstruction, humanitarian aid, economic growth, and governance improvement in Ukraine, and it follows the guidelines of the Foreign Assistance Act of 1961 but will not earn interest.

The United States Congress is seeking to enhance nuclear energy cooperation with Europe while countering Russian influence. This plan includes developing a strategy by the Secretary of State, working with allies, and prioritizing U.S. and allied technologies, with a focus on maintaining safety and nonproliferation standards. Additionally, $30 million is authorized annually from 2025 to 2029 to support initiatives in Europe.

The section amends the Ukraine Democracy Defense Lend-Lease Act to extend its authority through fiscal year 2028 and requires the Secretary of State to report to Congress within 90 days of using this authority, detailing the defense articles provided and plans for their recovery.

The section allows for up to $8 billion in direct loans for Ukraine and NATO allies through 2026, overriding some existing restrictions, and uses certain funds from the Department of State's foreign military financing for loan costs. It also incorporates emergency funding terms, ensuring the funds are available if the President designates them as emergency requirements.

The section authorizes the U.S. Secretary of State to implement programs to strengthen the military and border security forces of Baltic countries as outlined in the 2024–2028 defense plans. It allows for specific funding to be allocated for military financing and nonproliferation efforts over three fiscal years and requires a briefing to U.S. congressional committees on the security needs of Baltic nations, funding plans, and international support.

The section of the bill extends the Ukraine Security Assistance Initiative by adding $300,000,000 in funding for each of the fiscal years 2026 and 2027, and moves the expiration date of the initiative to December 31, 2027.

The Secretary of State, with input from the Secretary of Defense, must submit a report every 90 days to certain congressional committees. This report will detail the military support provided or planned by allied countries, specify what military resources Ukraine currently needs, and outline how the United States is helping meet these needs through arms transfers and support efforts. The report will be mostly unclassified, but it may have a separate, classified section.

The section requires the Director of National Intelligence to submit a classified report every 90 days to certain congressional committees about the U.S. intelligence support to Ukraine's military and intelligence services. This report must include details about the current support, the potential impact of ending this support, and ongoing efforts to enhance Ukraine's intelligence capabilities.

The President must decide within 15 days of the law being enacted, and then at least every 90 days, if Russia or its allies are either waging war against Ukraine, not genuinely negotiating peace, or violating a peace agreement with Ukraine.

The section outlines that the President must impose sanctions on at least three specified Russian financial institutions, such as Sberbank and VTB, within 15 days of a certain determination. Additionally, the President must update Congress every 90 days with a list of other important Russian financial institutions to be sanctioned if they are linked to the Russian government and deemed a national security threat.

The section requires the President to impose sanctions on all Russian companies involved in oil, gas, coal, and mineral industries within 15 days of confirming that such action is necessary, as outlined in another section of the bill.

The section mandates that within 15 days of determining specific conditions are met, the President must impose sanctions on key officials of the Russian government and military listed, as well as any additional officials deemed necessary every 90 days, to protect U.S. national security. The sanctions target individuals involved in significant roles within the Armed Forces and intelligence agencies of the Russian Federation.

Congress finds that Russia invaded and annexed Crimea and has since used it in its invasion of Ukraine, and now plans to build a tunnel with China to further connect it. In response, the President must impose sanctions on any foreign individuals who help construct, maintain, or repair any connection between Russia and Crimea.

The section mandates that the President impose sanctions on foreign individuals who have compromised the safety or control of the Zaporizhzhia Nuclear Power Station in Ukraine, following a specific determination. However, exceptions exist for those attempting to restore Ukrainian control over the power station or its surrounding area.

The President is required to impose sanctions on Rosatom, its subsidiaries, and any foreign person involved in significant nuclear transactions with Rosatom, following a certain determination. However, these sanctions can be waived if the transaction is necessary for producing vital medical or industrial isotopes and if the President certifies efforts to establish alternative supply chains not dependent on Rosatom or Russian materials.

The section outlines the requirement for the President to impose sanctions on foreign vessels transporting Russian oil in violation of a price cap policy, except when provisions are needed for safety. It also mandates the creation of a strategy to improve international adherence to this policy, listing specific areas for assessment, including international purchase compliance, detection avoidance methods, and potential U.S. incentives or additional sanctions to enhance compliance.

The section requires the President to impose specific sanctions on global financial communication services that continue to provide messaging services to certain financial institutions identified in the Act, within 15 days of a determination. It also explains that facilitating access to these services, even indirectly, through other financial institutions, is included in this sanction requirement.

The President is required to ban all transactions by Americans involving Russian government debt, including government bonds, if it's determined necessary under a specific condition, within 30 days of that determination. This applies to debt issued after the law is enacted.

The section outlines sanctions to be imposed on any foreign individuals, companies, or financial institutions involved in supporting Russian activities in Ukraine through cooperation with North Korea. It also mandates the President to submit regular reports to Congress about North Korea's support of Russia, detailing related activities and providing a strategy to counteract these efforts.

The President must impose specified sanctions on any foreign individuals involved in the kidnapping or illegal relocation of Ukrainian children, within 15 days after making a positive determination under section 301.

The section of the bill lays out rules for controlling the export of foreign products made using U.S. technology that might end up in Russia, detailing product and destination requirements. It also mandates the Department of Commerce and the Department of State to strategize against illegal exports to Iran, especially relating to unmanned aircraft technologies, while granting exceptions for certain items like food and medical devices.

The section mandates that within 15 days of a positive decision under section 301, the President must increase import duties on goods and services from Russia to at least 500%. Additionally, within 60 days of this decision, the President must report the effects of these tariffs on U.S. imports to congressional committees.

The bill amends the Ending Importation of Russian Oil Act to ban the import into the U.S. of energy products from refineries using Russian crude oil, widening restrictions beyond just oil from Russia. It adjusts existing sections to incorporate these new prohibitions.

The bill section prohibits importing any energy products into the United States if they are made at refineries that use crude oil from Russia. These products are listed under chapter 27 of the Harmonized Tariff Schedule.

The section imposes a 100% tax on certain income from Russian and Belarusian government assets that are blocked under U.S. law, overriding any treaty obligations. It also requires anyone handling this income to withhold the tax, which applies to interest and dividends received after the Act becomes law.

The section describes three types of sanctions: property blocking, where the U.S. President can stop all deals involving a foreign person's property in the U.S.; restrictions on visas and entry for aliens, where certain foreign individuals are not allowed to enter the U.S., and their visas can be canceled immediately; and opposing financial support from international institutions, where the U.S. will use its influence to block loans or investments that benefit the sanctioned person.

The section empowers the President to use certain authorities under the International Emergency Economic Powers Act to enforce this law. The President is also required to issue necessary regulations, licenses, and orders, and anyone violating these measures will face penalties as outlined in the Act.

The section outlines situations where sanctions won't apply, including when necessary for international treaty compliance, providing humanitarian aid, or conducting intelligence and national security activities. It also explains that the President can waive sanctions for national security reasons if they notify Congress of the decision and its justification at least 15 days beforehand.

The President has the authority to end certain sanctions and penalties against Russia if it stops its aggressive actions or violations against Ukraine. If Russia resumes such actions, the President must immediately restore all previously lifted sanctions and penalties.

The U.S. Congress requires the President to inform them about certain actions regarding Russia sanctions, such as ending or altering the sanctions, before proceeding. Congress has 30 to 60 days to review these actions, during which the President cannot act without Congress's approval, and both houses can introduce resolutions to support or reject the proposed actions.

The section defines various terms used in the bill, such as "admission," "appropriate committees of Congress," and "foreign person." It details what each term means, like identifying which congressional committees are relevant or specifying that a foreign person is someone not considered a United States person.