; and (B) business development entities that partner with Small Business Administration programs, including universities, nonprofits, business incubators, and business accelerators. 4. Reporting Requirement Not later than 180 days after the date of enactment of this Act, the Administrator, in consultation with the Commissioner, shall submit to Congress a report describing how the Small Business Administration and the Internal Revenue Service will— (1) provide outreach and educational materials to small business concerns, businesses of medium size, and startups regarding section 41(h) of the Internal Revenue Code of 1986, as amended by section 121 of the Protecting Americans from Tax Hikes Act of 2015; and (2) help and encourage tax advisors to educate such businesses about the important amendments made by such Act to section 41 of such Code. 5. Small Business Development Centers Section 21(c)(3) of the Small Business Act ( 15 U.S.C. 648(c)(3) ) is amended— (1) in subparagraph (S), by striking and at the end; (2) in subparagraph (T), by striking the period at the end and inserting ; and ; and (3) by adding at the end the following: (U) in conjunction with the Internal Revenue Service, providing informational materials, education, and basic training— (i) to small business concerns relating to Federal income tax credits available under the Internal Revenue Code of 1986, including— (I) credits available to businesses generally; and (II) credits available to small business concerns and startups specifically, especially credits for research and experimentation; and (ii) which may be delivered— (I) in person; or (II) through an Internet website. .