The Federal Emergency Mobilization Accountability (FEMA) Workforce Planning Act requires FEMA to develop a comprehensive workforce plan within one year of enactment and update it every three years thereafter. The plan must address staffing gaps, critical skills shortages, recruitment and retention strategies, training needs, and workforce deployment capabilities, while analyzing projected costs and cost-efficiency measures. The bill affects FEMA employees and the agency's ability to respond to disasters and emergencies by ensuring the workforce has the right skills, size, and readiness. The Government Accountability Office must review each plan within 180 days and provide recommendations to Congress. The legislation requires no new federal funding, as FEMA must implement the planning requirements using existing resources.