This bill, titled the Federal Emergency Mobilization Accountability (FEMA) Workforce Planning Act, mandates that the Administrator of the Federal Emergency Management Agency develop and periodically update a comprehensive human capital operating plan. This plan, due within one year of enactment and every three years thereafter, must be submitted to key Congressional committees to shape and improve FEMA's workforce. The Administrator is directed to develop this plan in accordance with leading practices outlined by the Office of Personnel Management and the Comptroller General of the United States. The required plan must include detailed performance measures to monitor progress towards human capital goals, such as filling staffing and skills gaps, and implementing workforce training. It mandates a comprehensive analysis of FEMA's current workforce, identifying critical and emerging skill needs, projected trends due to attrition, and overall staffing levels. Furthermore, the plan must outline strategies for increasing cost-efficiency within workforce operations, including reducing overhead and improving resource utilization, along with projected costs for implementation. A significant component of the plan is an action plan with specific recommendations for developing and reshaping the workforce, covering recruitment, retention, training, and deployment strategies for both regular staff and the Surge Capacity Force . It also requires strategies to identify and mitigate discriminatory actions, and details on employee tenure, attrition, and efforts to address discrimination and harassment within the agency. Finally, the Comptroller General is mandated to submit a report within 180 days of each plan's submission, analyzing its compliance with the Act and offering recommendations for future improvements.