AmericasNLP aims to encourage and increase the visibility of research on machine learning approaches for Indigenous languages of the Americas, as, until recently, those have often been overlooked by researchers. For the Second AmericasNLP Competition: Speech-to-Text Translation for Indigenous Languages of the Americas we ask participants to develop or contribute to the development of speech-to-text translation systems for five Indigenous languages of the Americas (Bribri, Guaraní, Kotiria, Quechua and Wa’ikhana), for which available resources are extremely limited. The main task of this competition is speech-to-text translation, and we additionally invite submissions to its two subtasks: automatic speech recognition and text-to-text machine translation.