Protecting Federal Funds from Human Trafficking and Smuggling Act of 2023

This bill requires all non-profit organizations receiving federal funds to certify they comply with anti-human trafficking, anti-smuggling, and fraud laws, and have no convictions under immigration law (8 U.S.C. 1324). Nonprofits must submit this certification within 60-120 days of the law's enactment; failure to certify or violation of the law results in repayment of funds and potential loss of tax-exempt status. The Department of Homeland Security must create compliance guides and publish violation data, while the GAO will report annually on non-compliance. The law applies to all nonprofits with federal contracts, grants, or agreements, aiming to prevent federal funds from supporting entities involved in trafficking or smuggling.