PROTECT USA Act of 2026

In this Act:

(1) Entity integral to the national interests of the United States. The term entity integral to the national interests of the United States means any partnership, corporation, limited liability company, or other business entity—

(A) that—

(i) is organized under the laws of any State or territory within the United States, or of the District of Columbia; and

(ii) conducts substantial business operations within the United States; or

(B) that the President otherwise identifies as integral to the national interests of the United States.

(2) Foreign sustainability due diligence regulation

(A) In general. Except as provided in subparagraph (B), the term foreign sustainability due diligence regulation means any law, regulation, or other legal instrument adopted by a foreign government that requires any person to undertake—

(i) an assessment of the environmental or social impacts of its operations or value chain;

(ii) action to address any impacts identified in the assessment described in clause (i); and

(iii) reporting of the impacts and actions described in clauses (i) and (ii).

(B) Exception. The term foreign sustainability due diligence regulation does not apply to any law, regulation, or other legal instrument that is substantively similar to a law, regulation, or other legal instrument that has been adopted or approved by an Act of Congress.

(C) Inclusion of Corporate Sustainability Due Diligence Directive. The term foreign sustainability due diligence regulation includes—

(i) the entirety of the Corporate Sustainability Due Diligence Directive adopted by the European Union;

(ii) any successor directive adopted by the European Union or any member country of the European Union; and

(iii) any precursor directive adopted by any member country of the European Union.