Empowering Resilient Local Communities Act This bill addresses issues involving extreme temperature and resilience, as well as impacts on underserved communities. Specifically, the bill directs the Federal Emergency Management Agency (FEMA) to issue guidance related to extreme temperature events and resilience goals. It requires hazard mitigation plans to address resilience and disparate impacts on underserved communities. The Government Accountability Office must evaluate and issue to Congress and FEMA a report regarding the impacts of wildfire smoke and poor indoor air quality, the challenges posed to FEMA in addressing wildfire smoke and indoor air quality, and recommendations for FEMA to better provide assistance to communities and individuals in dealing with wildfire smoke and indoor air quality. FEMA must submit to Congress a report regarding the challenges posed by its requirements for declaring an incident or determining the cost effectiveness of mitigation activities and specifically how such requirements may disproportionately burden small impoverished communities, or specific vulnerable populations within communities.