This bill, titled the "El Salvador Accountability Act of 2025," seeks to impose comprehensive sanctions on the government of President Nayib Bukele in El Salvador. It targets the President, Vice President, and several key ministers, including those of Foreign Relations, Defense, Economy, Finance, Justice, and Tourism, as well as the Attorney General and the President of the Central Reserve Bank. Sanctions also apply to any foreign person in El Salvador working for the government or a Salvadoran entity who has engaged in gross violations of internationally recognized human rights, violated international law, or undermined the constitutional rights of individuals residing in the United States, particularly in connection with the ongoing "state of exception."

The imposed sanctions include the blocking of property and interests in property within U.S. jurisdiction, rendering targeted aliens inadmissible to the United States and revoking their visas, prohibiting U.S. financial institutions from extending loans or credit, and banning foreign exchange transactions. The President is required to notify Congress within 10 days of imposing sanctions and submit annual reports detailing sanctioned individuals, their activities, U.S. assistance to El Salvador, and any related agreements. Sanctions may only be terminated after four years if the President certifies that El Salvador is no longer engaged in human rights violations or undermining U.S. constitutional rights, with a snapback provision for re-imposition.

Furthermore, the bill directs the Secretary of the Treasury to instruct U.S. Executive Directors at international financial institutions to oppose loans or assistance to El Salvador, with an exception for humanitarian purposes. It also mandates a report from the Secretary of State on the use of cryptocurrency by the Government of El Salvador for corruption, graft, and sanctions evasion, including an estimate of funds used and an assessment of vulnerabilities. Finally, the legislation prohibits any U.S. funds from being made available to the Government of El Salvador until the sanctions are officially terminated.