This bill, titled the "Protecting and Enhancing Public Access to Codes Act," amends Title 17 of the U.S. Code to establish requirements for works incorporated by reference into law. It stipulates that standards development organizations (SDOs) will retain copyright protection for their technical and voluntary consensus standards, even when incorporated by reference into federal, state, or local laws or regulations. This retention is contingent upon the SDOs making the incorporated portions of these standards publicly accessible online at no monetary cost, in a format that includes a searchable table of contents and index. The bill defines "publicly accessible online" to mean display on a readily accessible public website conforming to accessibility requirements, allowing for account creation or terms of service agreement if no monetary cost is involved and personal information is not used without consent. Congress finds that SDOs play a crucial role in developing standards that benefit public safety and commerce, funding their work through copyright and sales. The legislation aims to balance the need for continued standards creation with ensuring public access to those standards that become part of the law. Furthermore, the bill mandates the Comptroller General to conduct a comprehensive study on the financial impact on federal, state, and local governments associated with acquiring access to these incorporated standards. This study will analyze total expenditures, assess financial burdens, evaluate cost-effectiveness of acquisition mechanisms, and examine impacts on public services. A report detailing findings and recommendations to mitigate adverse financial impacts is due to Congress within two years.