Recovering America’s Wildlife Act of 2023 This bill provides funding for the conservation or restoration of wildlife and plant species of greatest conservation need, including endangered or threatened species. Specifically, the bill establishes and funds through FY2027 a subaccount of the Wildlife Conservation and Restoration Account, which was established under the Pittman-Robertson Wildlife Restoration Act. The subaccount must be used to support efforts of states, territories, or the District of Columbia to recover and manage wildlife and plant species of greatest conservation need. The Department of the Interior must use a portion of the funding from the subaccount for grants that may be used by state fish and wildlife departments or other specified entities for innovative recovery efforts for species of greatest conservation need, species listed as endangered or threatened species, or the habitats of such species. The bill also establishes and funds a Tribal Wildlife Conservation and Restoration Account to support Indian tribes' efforts to recover and manage wildlife and plant species of greatest conservation need. In addition, the bill establishes and funds through FY2027 the Endangered Species Recovery and Habitat Conservation Legacy Fund. The U.S. Fish and Wildlife Service must use the fund to (1) implement an Endangered Species Recovery Grant Program; (2) address its interagency consultation responsibilities under the Endangered Species Act of 1973; (3) work with nonfederal entities to conserve wildlife habitat and certain at-risk species; or (4) address the development and permitting of voluntary conservation agreements under such act.