; and (2) by inserting at the end the following: (ii) The 500-employee threshold under section 101(4)(A)(i) shall not apply with respect to a temporary staffing agency (as defined in the Restoring Worker Power Act of 2020 ). . (b) Emergency Paid Sick Leave Act Section 5110(2)(B)(i) of the Families First Coronavirus Response Act ( 29 U.S.C. 2601 note) is amended— (1) in item (aa)— (A) by inserting subject to item (bb) before in the case ; and (B) by striking and after the semicolon; and (2) in item (bb), by inserting , a temporary staffing agency (as defined in section the Restoring Worker Power Act of 2020 ), after public agency . 12. GAO study (a) Study Not later than 10 months after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress the results of a study on the use of temporary and staffing agencies by the entities described in subsection (b), including a description of— (1) the change in spending by such entities on temporary workers from fiscal year 2009 to fiscal year 2019; (2) the total number of temporary workers at each agency, and their total hours worked; (3) the type of services or care delivered by temporary workers; and (4) the effect of such rates on— (A) quality of service or care and the efficiency of such agency; and (B) the wages and benefits received by temporary workers in comparison to the cost of their employment and in comparison to directly hired employees performing the same or similar work, and the rates of injury and illness of employees and of temporary workers at such agencies. (b) Covered entities The entities described in this subsection are the following: (1) The Department of Veterans Affairs (2) The Indian Health Service. (3) The Department of Defense. (4) The Bureau of Prisons.