This bill authorizes the Small Business Administration (SBA) to declare a disaster in rural areas where significant damage has been incurred for the purpose of providing certain assistance. A rural area is a county or political subdivision designated as such by the Census Bureau. Significant damage means uninsured losses of not less than 40% of the fair replacement value or pre-disaster fair market value of the damaged property (whichever is less). For a rural area where the President has declared a major disaster, the SBA may declare a disaster for the purpose of providing economic injury disaster loans if (1) the state or tribal government wherein the rural area is located requests the declaration; and (2) any home, small business, private nonprofit organization, or small agricultural cooperative has incurred significant damage. The Government Accountability Office must report on (1) any unique challenges to communities in rural areas compared to communities in urbanized areas when seeking economic injury disaster assistance, and (2) any legislative recommendations for improving access to disaster assistance for communities in rural areas.