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The Protection of Syrian Religious and Ethnic Minorities Act aims to address ongoing human rights abuses and persecution of religious and ethnic minorities in Syria. It directs the U.S. Secretary of State, in coordination with the Director of National Intelligence, to submit a report within 90 days identifying senior Syrian officials and affiliated persons credibly alleged to have committed or facilitated serious abuses such as unlawful detention, sectarian violence, forced displacement, and extrajudicial killings. The bill emphasizes the importance of accountability for war crimes and crimes against humanity and highlights concerns about the exclusion of minorities from governance and transitional processes in Syria. It also notes the problematic integration of foreign fighters into Syrian government and security institutions. Based on the report, the President is encouraged to use existing legal authorities to impose targeted sanctions, including freezing assets, visa restrictions, and other financial or immigration-related measures against those responsible. The bill clarifies that it does not create new sanctions authorities nor does it affect the importation of goods into the U.S. This legislation seeks to promote accountability and protect vulnerable minority groups by leveraging U.S. foreign policy tools.