; and (2) to authorize assistance under sections 402, 403, 406, 407, 408, 428, and 502 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170a , 5170b, 5170c, 5172, 5173, 5189f, 5193). (b) Contents The report issued under subsection (a) shall include— (1) an assessment of— (A) the degree to which the factors the Agency considers when evaluating a request for a major disaster or emergency declaration— (i) affect equity for underserved communities, particularly with respect to major disaster and emergency declaration requests, approvals of such requests, and the authorization of assistance described in subsection (a)(2); and (ii) are designed to deliver equitable outcomes; (B) how the Agency uses such factors or monitors whether such factors result in equitable outcomes; (C) the extent to which major disaster and emergency declaration requests, approvals of such requests, and the authorization of assistance described in subsection (a)(2), are more highly correlated with high-income counties compared to lower-income counties; (D) whether the process and administrative steps for conducting preliminary damage assessments are equitable; and (E) to the extent practicable, whether such factors may deter a Governor from seeking a major disaster or emergency declaration for potentially eligible counties; and (2) a consideration of the extent to which such factors affect underserved communities— (A) of varying size; (B) with varying population density and demographic characteristics; (C) with limited emergency management staff and resources; and (D) located in urban or rural areas. (c) Recommendations The Comptroller General of the United States shall include in the report issued under subsection (a) any recommendations for changes to the factors the Agency considers when evaluating a request for a major disaster or emergency declaration to account for underserved communities.