US SB2747

Requires the Secretary of State to designate Nigeria as a "Country of Particular Concern" (CPC) and designate Boko Haram and ISIS-West Africa as "Entities of Particular Concern" (EPC) for systematic, ongoing, and egregious violations of religious freedom

Mandates sanctions under Executive Order 13818 (blocking property of persons involved in serious human rights abuse or corruption) on Nigerian officials identified in required reports

Requires the Secretary of State to submit reports within 90 days of enactment, and annually thereafter, identifying Nigerian federal officials, state governors, judges, and law enforcement who have promoted, enacted, or enforced blasphemy laws, or tolerated religiously-motivated violence by terrorist groups

First report must cover conduct from 10 years prior to enactment; subsequent reports cover the period since the previous report

Allows waivers of the CPC designation only if the Secretary certifies to Congress that designated terrorist groups are no longer operating in Nigeria and that federal and state governments are not enforcing blasphemy laws