by striking the period at the end of paragraph (40) and inserting , plus , and by adding at the end the following new paragraph: (41) the business succession plan credit determined under section 45AA(a). . (3) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45AA. Business succession plan credit. . (4) Report to Congress Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate describing the steps which will be taken to enforce the recapture provisions of section 45AA(b) of the Internal Revenue Code of 1986, as added by this section. (5) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (f) Authorization of appropriations There is authorized to be appropriated to the Administrator such sums as may be necessary for fiscal years 2024 through 2029 to carry out the requirements of this section. (g) Definitions In this section: (1) Administrator The term Administrator means the Administrator of the Small Business Administration. (2) Administration The term Administration means the Small Business Administration. (3) Appropriate committees The term appropriate committees means— (A) the Committee on Small Business and Entrepreneurship and the Committee on Appropriations of the Senate