1. Short title This Act may be cited as the Support Small Business R & D Act of 2020 . 2. Definitions In this Act— (1) the terms Administration and Administrator mean the Small Business Administration and the Administrator thereof, respectively; (2) the term Commissioner means the Commissioner of Internal Revenue; (3) the term Export Assistance Center has the meaning given the term in section 22 of the Small Business Act ( 15 U.S.C. 649 ); (4) the term small business concern has the meaning given the term in section 3 of the Small Business Act ( 15 U.S.C. 632 ); (5) the term small business development center means a small business development center described in section 21 of the Small Business Act ( 15 U.S.C. 648 ); (6) the term veterans' business outreach center means a veterans' business outreach center described in section 32 of the Small Business Act ( 15 U.S.C. 657b ); and (7) the term women's business center means a women's business center described in section 29 of the Small Business Act ( 15 U.S.C. 656 ). 3. SBA and IRS partnerships Beginning not later than 180 days after the date of enactment of this Act, the Administrator, in consultation with the Commissioner, shall develop partnership agreements that— (1) provide for the development of— (A) basic training, including in-person or modular training sessions, relating to Federal income tax credits that benefit small business concerns and startups, especially credits for research and experimentation; and (B) informational materials relating to those credits, including Internal Revenue Service guidance documents; (2) provide the basic training and informational materials developed under paragraph (1)— (A) through electronic resources, including internet-based webinars; and (B) at physical locations, including small business development centers