Enhancing Satellite Cybersecurity Act This bill addresses cybersecurity matters related to commercial satellite systems that are owned or controlled by foreign entities or that have physical structures in foreign countries. Specifically, the Cybersecurity and Infrastructure Security Agency must consolidate voluntary recommendations for the development, maintenance, and operation of commercial satellite systems. The recommendations must include measures to protect systems against cyber-related vulnerabilities posed by foreign ownership or physical infrastructure that is located in foreign countries. The bill also requires the Government Accountability Office to study and report on federal actions to support the cybersecurity of commercial satellite systems. In particular, the report must address the extent to which federal agencies rely on foreign systems or systems with physical structures in foreign countries.