Presidential Conflicts of Interest Act of 2023 This bill addresses financial conflicts of interest of the President and Vice President and related ethics matters. Specifically, the President and Vice President, not later than 30 days after assuming office, must submit to Congress and the Office of Government Ethics (OGE) a disclosure of financial interests. Such disclosure must include the tax returns filed by or on behalf of the President and Vice President for the three most recent taxable years and each taxable year for which an audit is pending on the date the report is filed. The President, the Vice President, the spouse of either, and any minor child of either shall divest of any financial interest posing a potential conflict of interest. The OGE must submit to Congress, the President, and the Vice President an annual report regarding the financial interests of the President, the Vice President, the spouse of either, and any minor child of either. The Department of Justice, the attorney general's office of any state, or any person aggrieved by a violation of divestiture requirements may seek declaratory or injunctive relief if the OGE is unable to issue a report indicating whether the President or Vice President is in substantial compliance or if there is probable cause to believe that either has not complied. The bill sets forth provisions regarding (1) recusal of presidential appointees when the President is a party to a matter, (2) contracts by the President or Vice President, and (3) disclosure of tax returns of Presidents and candidates for President.