This bill requires the U.S. State Department to designate Nigeria as a "Country of Particular Concern" for religious freedom violations and to impose financial sanctions on specific Nigerian officials responsible for those violations. The sanctions target federal officials, state governors, judges, and law enforcement personnel who have promoted or enforced Nigeria's blasphemy laws or tolerated religiously motivated violence by terrorist groups like Boko Haram and ISIS-West Africa. Within 90 days of enactment and every year thereafter, the State Department must submit a report to Congress listing the individuals to be sanctioned, looking back at the past ten years for the first report and subsequent periods for annual updates. The bill allows the Secretary of State to waive the Nigeria designation only if terrorist organizations cease operating there and all blasphemy laws are repealed, making the sanctions contingent on measurable improvements in religious freedom protections.