People Over Pentagon Act of 2023 This bill requires the amount authorized to be appropriated for the Department of Defense (DOD) for FY2024 to be $100 billion below the FY2023 funding level. In implementing the funding reductions, DOD must consider the recommendations in the Congressional Budget Office report titled Illustrative Options for National Defense Under a Smaller Defense Budget (October 2021). The bill also excludes the following DOD accounts from the reductions: (1) the Defense Health Program, (2) military personnel accounts, and (3) civil service pay and benefit accounts.