The "Protecting Data at the Border Act" aims to safeguard the digital privacy of United States persons at the nation's borders. Congress finds that U.S. persons possess a reasonable expectation of privacy in their electronic equipment and online accounts, distinguishing these digital contents from physical containers. The bill asserts that accessing such digital information without a lawful warrant based on probable cause is unreasonable under the Fourth Amendment. A core provision of the bill mandates that a governmental entity generally cannot access the digital contents of electronic equipment or online accounts belonging to a U.S. person at the border without a valid warrant supported by probable cause . Furthermore, governmental entities are prohibited from denying or delaying entry or exit for a U.S. person who refuses to disclose access credentials, provide access to digital contents, or share online account information. Any delay for such refusal is limited to a maximum of four hours. The bill outlines specific emergency exceptions to the warrant requirement, allowing access without a warrant in situations involving immediate danger of death or serious physical injury, conspiratorial activities threatening national security, or organized crime. In such cases, a warrant must be sought as soon as practicable, and if denied, any obtained digital contents must be immediately destroyed and not disclosed. Another exception permits access for fire, medical, public safety, or other emergency services unrelated to criminal investigation. For consensual access, the bill requires governmental entities to provide U.S. persons with written notice of their rights, including that they cannot be compelled to provide access without a warrant and cannot be denied entry for refusal. Any consent must be obtained in writing, clearly indicating the individual's understanding of their rights and specifying the exact digital contents or credentials they are consenting to provide. Lawfully obtained digital contents or online account information cannot be copied or retained unless there is probable cause to believe it contains evidence of a crime. The Act also imposes strict limits on the use of digital contents as evidence, stipulating that any information obtained in violation of its provisions cannot be used in any legal proceeding. Electronic equipment belonging to a U.S. person at the border can only be seized if there is probable cause to believe it contains information relevant to an alleged felony. Finally, the bill mandates annual audit and reporting requirements by the Secretary of Homeland Security to Congress, detailing instances of digital content access, including aggregate data on U.S. and non-U.S. persons, and perceived race and ethnicity.