The PROTECT USA Act of 2026 prohibits American companies in extractive and manufacturing industries from complying with foreign environmental and social responsibility regulations, particularly the European Union's Corporate Sustainability Due Diligence Directive. The bill defines "entities integral to the national interests of the United States" as U.S.-based businesses conducting substantial domestic operations, and prevents them from undertaking sustainability assessments, implementing environmental or social improvements, or reporting on impacts as required by foreign rules. The legislation includes narrow exceptions for companies complying with U.S. federal law or conducting ordinary business activities, and establishes a hardship relief process where the President can grant exemptions if denial would harm the U.S. economy or national interests. The bill also prohibits adverse actions against these companies for non-compliance and makes foreign court judgments unenforceable in U.S. courts, with violations subject to civil penalties up to $1 million. The bill was introduced in June 2026 and referred to the House Energy and Commerce Committee and Judiciary Committee, but includes no specific funding or implementation timeline.