Protecting U.S. Business Sovereignty Act

This bill directs the Comptroller General to study two EU regulations affecting U.S. businesses: the 2022 Corporate Sustainability Due Diligence Directive and the 2023 Corporate Sustainability Reporting Directive. The study will assess their impact on U.S. companies, consumers, investors, and the U.S. economy, and examine how well these regulations align with international human rights and environmental standards. The Comptroller General must submit a report with findings and recommendations to Congress and relevant agencies within one year of the bill's enactment. The bill itself creates a study mechanism, not new policy, and does not directly affect businesses or consumers.