Protecting Reopening Businesses Recovering from COVID-19 Act This bill exempts businesses and certain medical entities from liability for damages arising from or relating to an individual contracting COVID-19 (i.e., coronavirus disease 2019) during the COVID-19 public health emergency. Specifically, this exemption applies to businesses, including nonprofit organizations and educational institutions, and medical entities that provide health care services related to COVID-19. Such entities are exempt from liability if they operate consistent with state or federal guidelines or requirements related to reopening and follow guidance from the Centers for Disease Control and Prevention and any other federal or state agency to mitigate the spread of COVID-19. However, this exemption does not apply to acts that constitute gross negligence or to actions brought by a government entity in a regulatory, supervisory, or enforcement capacity.