This bill seeks to prohibit entities integral to the national interests of the United States from complying with foreign sustainability due diligence regulations. An 'entity integral to the national interests' is defined as a US-organized business with substantial US operations, or one identified by the President. A 'foreign sustainability due diligence regulation' encompasses requirements for assessing, acting on, and reporting environmental or social impacts, explicitly including the European Union's Corporate Sustainability Due Diligence Directive . However, regulations substantively similar to existing US laws are exempt from this definition. The legislation asserts that such foreign restrictions can adversely affect US employment, economic stability, and international trade. The bill's central provision prohibits designated US entities from complying with any foreign sustainability due diligence regulation, though exceptions exist for actions taken to comply with US statutes or in the ordinary course of business. Entities experiencing hardship may petition the President for an exemption, which is generally granted unless the President denies it within 30 days, citing national interest and providing an explanation. Furthermore, the bill prohibits any person from taking adverse action against a US entity for its adherence to this Act, and foreign judgments related to these regulations will not be recognized in US courts. The President is mandated to protect US entities from adverse actions, considering impacts on US consumers, businesses, and national security. Violators of these prohibitions face a civil penalty of up to $1,000,000.