; and (2) owners of small business concerns who are subject to an audit by the Internal Revenue Service. (e) Minimum grant amount A grant awarded under this section may not be in an amount less than $200,000. (f) Cooperative agreements and contracts The Administrator may enter into a cooperative agreement or contract with the recipient of a grant under this section to provide additional assistance for the purposes described in subsection (a). (g) Report to Administrator Not later than 18 months after the date of receipt of a grant under this section, the recipient of the grant shall submit to the Administrator a report describing how the grant funds were used. (h) Evaluation of program Not later than 3 years after the date of the enactment of this Act, the Administrator shall submit to Congress a report that contains an evaluation of the grant program established under this section. (i) Definitions In this section: (1) Administrator The term Administrator means the Administrator of the Small Business Administration. (2) Small business concern The term small business concern has the meaning given such term in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (3) Small business development center The term small business development center has the meaning given such term in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (4) Women’s business center The term women’s business center means a women's business center described under section 29 of the Small Business Act ( 15 U.S.C. 656 ). (j) Limitation on use of funds The Administrator may carry out this section only with amounts appropriated specifically to carry out this section under subsection (k). (k) Authorization of appropriations There is authorized to be appropriated to carry out this section $5,000,000 for each of fiscal years 2018 and 2019.