This bill, titled the "Back to Work Act," amends federal law to significantly restrict teleworking for federal employees. It mandates that employees may not telework for more than 40 percent of their work days per pay period, effectively limiting most to two telework days per week, and requires annual review and approval of all telework agreements by the head of the executive agency. Agency heads retain discretion to further limit telework days based on an employee's specific role, such as those needing frequent access to classified information, new hires, or managerial positions. However, the 40 percent limitation can be waived for certain employees, including spouses of Armed Forces members or federal law enforcement officers, and those in positions requiring highly specialized expertise or frequent travel, or during exigent circumstances. The bill also modifies compensation for teleworking employees, making them ineligible for certain pay adjustments and mandating locality-based comparability payments at the "Rest of United States" rate. Additionally, executive agencies must submit annual reports to Congress detailing telework productivity metrics, barriers to enforcing the new limits, and any negative effects observed, with the Government Accountability Office providing an accompanying evaluative report.