Preserving Home and Office Numbers in Emergencies Act of 2023 or the PHONE Act of 2023 This bill restricts the reassignment of wireline (or landline) telephone numbers following the declaration of a major disaster in a given geographic area. Specifically, for up to two years after a major disaster has been declared, wireline telephone numbers may not be reassigned except at the request of the subscriber. Further, where a subscriber demonstrates that the residence associated with a telephone number is inaccessible or uninhabitable following a disaster, the subscriber may generally cancel their telephone service and resubscribe with the same number at the same address or at a new address. Such cancellations and resubscriptions may not be subject to cancellation or connection fees. The Federal Communications Commission (FCC) must publish a list of areas affected by declared disasters, as determined by states, on its website. The bill takes effect 180 days after the FCC determines it is able to publish lists of affected areas in accordance with the bill's requirements.