National Guard Equipment Accountability Act - Requires the Secretary of the military department concerned, within 90 days after withdrawing or diverting equipment from a unit of the Reserve to a unit of the Reserve being ordered to active duty, or to a unit of a regular component of the Armed Forces, for purposes of the discharge of the mission of such unit or units, to report to the Secretary of Defense on the withdrawal or diversion of such equipment, including a plan to replace the equipment within the unit from which it was withdrawn or diverted.