; and (2) may not be included when measuring the attainment of any goal or benchmark established under any Federal rule or guidance on category management or successor strategies for contract consolidation, unless the inclusion of such contract aids in the achievement of such a goal or benchmark. (b) Definitions In this section: (1) Category management The term category management has the meaning given such term by the Director of the Office of Management and Budget. (2) Tier 0 The term tier 0 has the meaning given such term by the Director of the Office of Management and Budget with respect to the Spend Under Management tiered maturity model, or any successor model. . (b) Application Section 49 of the Small Business Act, as added by subsection (a), shall apply with respect to contracts entered into on or after the date of the enactment of this Act. (c) Plan and report (1) In general Not later than 120 days after the date of the enactment of this Act, the Director of the Office of Management and Budget shall submit to Congress a report including a plan to increase the participation of small business concerns in agency-wide or Government-wide contracts (including best in class designations as defined in section 15(h)(4)(B)). Such plan shall include— (A) strategies to increase the amount and frequency of opportunities for small business concerns to participate in agency-wide or Government-wide contracts; (B) strategies to ease or eliminate requirements that impede such participation of small business concerns