The bill allows US President Donald Trump to impose tariffs on the world's top five purchasers of Russian oil or natural gas, including India and China. The bill would impose sanctions on Russian officials, oligarchs, financial institutions and the so-called shadow fleet used to evade restrictions on Moscow’s oil exports. It would also give Trump authority to impose tariffs of up to 100 per cent on goods from major purchasers of Russian oil and gas, especially China and India. The revised bill also extends existing sanctions authority aimed at restricting funding for Iran’s energy and weapons sectors, which was added at Trump’s request. Supporters of the bill claim it’s necessary to choke off Moscow’s energy income, weakening Russian President Vladimir Putin’s ability to finance the war in Ukraine, now in its fifth year.