1. Short title This Act may be cited as the Equality and Fiscal Accountability Protection Act of 2023 . 2. Prohibition on availability of funds for foreign countries that criminalize or discriminate based on sexual orientation (a) Prohibition Except as provided in subsection (b), no Federal funds may be obligated or expended to provide assistance, directly or indirectly, to a country described in subsection (c). (b) Exception (1) In general The President may authorize an obligation or expenditure of Federal funds to assist a country described in subsection (c) only if the President determines, on a case-by-case basis, that such proposed obligation or expenditure is vital to the national security interests of the United States. (2) Briefing Upon making a determination under paragraph (1), the President, acting through the Secretary of State, shall provide to the appropriate congressional committees and congressional leadership a briefing on such determination. (c) Countries described A country described in this subsection is a foreign country the government of which the President determines has enacted or established and is implementing any provision of law, or provision which has the force and effect of law, that criminalizes or discriminates on the basis of sexual orientation, including by criminalizing homosexuality or same-sex marriage. (d) Definitions In this section: (1) Appropriate congressional committees The term appropriate congressional committees means the following: (A) The Committee on Foreign Affairs and the Permanent Select Committee on Intelligence of the House of Representatives. (B) The Committee on Foreign Relations and the Select Committee on Intelligence of the Senate. (2) Congressional leadership The term congressional leadership means the following: (A) The Speaker of the House of Representatives. (B) The minority leader of the House of Representatives. (C) The majority leader of the Senate. (D) The minority leader of the Senate. (e) Effective date This Act shall take effect on the date