Protection of Women and Girls in Sports Act of 2023 This bill generally prohibits school athletic programs from allowing individuals whose biological sex at birth was male to participate in programs that are for women or girls. Specifically, the bill provides that it is a violation of Title IX of the Education Amendments of 1972 for federally funded education programs or activities to operate, sponsor, or facilitate athletic programs or activities that allow individuals of the male sex to participate in programs or activities that are designated for women or girls. (Title IX prohibits discrimination on the basis of sex in federally funded education programs or activities, including in public elementary and secondary schools and in colleges and universities.) Under the bill, sex is based on an individual's reproductive biology and genetics at birth. The bill does not prohibit male individuals from training or practicing with programs or activities for women or girls as long as such training or practice does not deprive any female of corresponding opportunities or benefits. The Government Accountability Office must report on the benefits for women or girls in single-sex sports that would be lost as a result of male participation. In particular, the report must document the negative psychological, developmental, participatory, and sociological effects of male participation on girls.