Restoring Effective Science-based Conservation Under Environmental laws protecting Whales Act of 2023 or the RESCUE Whales Act of 2023 This bill repeals provisions under the Consolidated Appropriations Act, 2023 that (1) postpone a 2022 rule proposed by the National Marine Fisheries Service (NMFS) that revises the Atlantic Large Whale Take Reduction Plan, and (2) direct the NMFS to issue new regulations for fisheries. The existing plan includes requirements to reduce serious injuries to and deaths of endangered North Atlantic right whales, fin whales, and humpback whales caused by commercial fishing gear. The plan applies to commercial fisheries from Maine through Florida. In 2021, the NMFS revised the plan and its requirements for fishing gear used by northeastern commercial lobster fisheries or Jonah crab trap/pot fisheries. In 2022, the NMFS provided notice that it intended to begin the rulemaking process to (1) further modify the plan to satisfy the requirements of the Marine Mammal Protection Act of 1972 (MMPA), and (2) implement more stringent requirements to reduce deaths and injuries caused by whales becoming entangled in fishing gear from commercial trap/pot and gillnet (a type of fishing net) fisheries along the east coast. The Consolidated Appropriations Act, 2023 deems the 2021 revisions to the plan as sufficient to meet the requirements of the MMPA and the Endangered Species Act of 1973. It also directs the NMFS to issue new regulations for such fisheries that take effect by December 31, 2028, and utilize existing and innovative gear technologies. The bill, by repealing those provisions, allows the NMFS to proceed with the 2022 proposed rule and eliminates the requirement for the NMFS to issue regulations by 2028.