; and (4) any organization described in subsection (c)(3), (c)(4), or (d) of section 501 of the Internal Revenue Code of 1986 that is exempt from taxation under section 501(a) of such Code. (b) Office furniture Federal Prison Industries may not sell office furniture to the organizations described in subsection (a)(4). (c) Definitions In this section: (1) The term office furniture means any product or service offering intended to meet the furnishing needs of the workplace, including office, healthcare, educational, and hospitality environments. (2) The term public entity means a State, a subdivision of a State, an Indian tribe, and an agency or governmental corporation or business of any of the foregoing. (3) The term State means a State, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, and the United States Virgin Islands. . (b) Technical amendment The table of sections for chapter 307 of title 18, United States Code, is amended by inserting after the item relating to section 4129 the following: 4130. Additional markets. . (c) Deferred compensation Section 4126(c)(4) of title 18, United States Code, is amended by inserting after operations, the following: not less than 15 percent of such compensation for any inmate shall be reserved in the fund or a separate account and made available to assist the inmate with costs associated with release from prison, . (d) GAO report Beginning not later than 90 days after the date of enactment of this Act, the Comptroller General of the United States shall conduct an audit of Federal Prison Industries that includes the following: (1) An evaluation of Federal Prison Industries’s effectiveness in reducing recidivism compared to other rehabilitative programs in the prison system. (2) An evaluation of the scope and size of the additional markets made available to Federal Prison Industries under this section and the total market value that would be opened up to Federal Prison Industries for competition with private sector