; and (B) business development entities that partner with Small Business Administration programs, including universities, nonprofits, business incubators, and business accelerators. (c) Reporting Requirement Not later than 180 days after the date of enactment of this Act, the Commissioner, in consultation with the Administrator, shall submit to Congress a report describing how the Internal Revenue Service in partnership with the Small Business Administration will 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. (d) 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 (U) (relating to encouraging and assisting the provision of succession planning), by striking the period at the end of clause (v) and inserting a semicolon; (3) in the second subparagraph (U) (relating to providing training in conjunction with the United States Patent and Trademark Office)— (A) by redesignating that subparagraph as subparagraph (V); and (B) in clause (ii)(II), by striking the period at the end and inserting ; and ; and (4) by adding at the end the following: (W) 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) that may be delivered— (I) in person; or (II) through a website. . (e) Authorization of appropriations There are authorized to be appropriated $2,000,000 per year to carry out the requirements of this section.