; and (B) the chief corporate officer and a majority of the board of directors of such concern are service-disabled veterans. (2) Applicability The requirements of paragraph (1) shall apply for the 2-year period beginning on the date on which the majority of the stock of such concern was acquired by an employee stock ownership plan or eligible worker-owned cooperative. . (f) Definitions Section 3 of the Small Business Act ( 15 U.S.C. 632 ) is amended by adding at the end the following: (gg) Employee stock ownership plan In this Act, the term employee stock ownership plan has the meaning given that term in section 4975(e)(7) of the Internal Revenue Code of 1986 ( 26 U.S.C. 4975(e)(7) ). (hh) Eligible worker-Owned cooperative In this Act, the term eligible worker-owned cooperative has the meaning given that term in section 1042(c) of the Internal Revenue Code of 1986. .