The Child Rescue Act directs the Attorney General to establish a national working group within 90 days to study how law enforcement can better identify and rescue children from sexual exploitation and abuse. The working group will focus on children depicted in child sexual abuse material, children being abused by offenders who possess such material, and children outside the U.S. being exploited by perpetrators within U.S. borders. The bill requires the working group to develop estimates of suspected offenders and potential victims, recommend funding and resources needed by law enforcement agencies, and provide guidance on investigation priorities and strategies for task forces. The working group must submit a comprehensive report to Congress and the Attorney General within one year of establishment with findings, conclusions, and legislative recommendations. The working group will consist of representatives from federal agencies, state and local law enforcement, tribal governments, and nonprofit organizations with expertise in child exploitation, and will have the power to subpoena witnesses and obtain information from government agencies and state and local authorities.