Resource Management PFAS Liability Protection Act of 2023 This bill exempts the owner or operator of a solid waste management facility or a facility that processes compost for sale or distribution to the public from liability under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) for releases of certain perfluoroalkyl or polyfluoroalkyl substances, commonly referred to as PFAS. Specifically, such exemption only applies if the release of a PFAS resulted from (1) the disposal or management of any residuals or byproduct of municipal solid waste in accordance with a permit, (2) the disposal or management of biosolids consistent with the Federal Water Pollution Control Act, or (3) the application or processing of compost in accordance with state law. Liability for damages or costs associated with the release of certain PFAS must not be precluded if an entity acted with gross negligence or willful misconduct.