This bill, known as the SKIM Act, aims to strengthen efforts against access device fraud by revising federal sentencing guidelines. It directs the United States Sentencing Commission to revise its guidelines within 30 days of enactment, specifically increasing the baseline offense level for certain fraud offenses by 4 levels and establishing a minimum offense level of 14. Furthermore, it clarifies that in cases involving 10 or more counterfeit or unauthorized access devices, the calculation of loss must include all unauthorized charges made with those devices. The legislation also mandates that the Attorney General, in coordination with the Secretary of Homeland Security, submit a comprehensive report to Congress within 90 days. This report will detail coordinated federal, state, and local law enforcement efforts to prevent, investigate, prosecute, and sentence fraud offenses involving access devices. It requires an assessment of cooperative operations, an analysis of technologies used by perpetrators, and data on assistance requests from state and local agencies. The report must also identify areas of particular concern and provide legislative recommendations for enhanced cooperation, along with best practices for law enforcement and businesses to combat this type of fraud.