; (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; and (3) make those materials available to— (A) business development programs administered by the Administration, including women’s business centers, veterans' business outreach centers, and Export Assistance Centers, and nonprofit research partners such as the Service Corps of Retired Executives authorized under section 8(b)(1)(B) of the Small Business Act ( 15 U.S.C. 637(b)(1)(B) ); and (B) business development entities that partner with programs administered by the Administration, including universities, nonprofit organizations, 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 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 those 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 (T), by striking and at the end; (2) in the first subparagraph designated as subparagraph (U), by striking the period at the end and inserting a semicolon; (3) by redesignating the second subparagraph designated as subparagraph (U) as subparagraph (V); (4) in subparagraph (V), as so redesignated, by striking the period at the end and inserting ; and