Small State and Rural Rescue Act This bill addresses requests for, and other matters pertaining to, disaster assistance provided through the Federal Emergency Management Agency (FEMA), with a focus on small states and rural communities. The bill expands the duties of FEMA's Small State and Rural Advocate to include assistance for states in the collection and presentation of material in the disaster or emergency declaration request relevant to demonstrate severe localized impacts within the state for a specific incident. Additionally, the Government Accountability Office must review FEMA's implementation of its final rule regarding factors considered when evaluating a governor's request for a major disaster declaration. In particular, the review must focus on requests for a major disaster declaration authorizing individual assistance.