; or (IV) a small business concern owned and controlled by women; and (ii) the term credit means the value of a prime contract. (B) General rule A Federal agency may allocate credit for a single prime contract awarded to a small business concern not more than 2 times for purposes of demonstrating compliance with the goals of the Federal agency established under paragraph (2)(A). (C) Allocation of credit (i) First allocation The first allocation of credit described in subparagraph (B) shall be applied towards the goal of the Federal agency established under paragraph (2)(A) for participation by small business concerns. (ii) Second allocation A second allocation of credit described in subparagraph (B) shall be applied as follows: (I) If the prime contract was awarded as a sole-source contract or through competition restricted to a covered category of small business concern, the credit shall be applied towards the goal of the Federal agency established under paragraph (2)(A) for participation by the applicable covered category of small business concern. (II) If the prime contract was not awarded as a sole-source contract or through competition restricted to a covered category of small business concern, the credit may only be applied towards a single goal of the Federal agency established under paragraph (2)(A), determined at the election of the contracting officer, for participation by a covered category of small business concern that is applicable to the recipient of the prime contract, without regard to whether the recipient of the prime contract qualifies as more than 1 covered category of small business concern. . (d) Testimony on Small Business Engagement before Congress Section 15(g) of the Small Business Act ( 15 U.S.C. 644(g) ), as amended by subsections (b) and (c), is amended— (1) in paragraph (2)— (A) by striking (2) (A) The head and inserting the following: (2) Agency goals (A) Establishment The head ; (B) by moving subparagraphs (B), (C), and (D) 2 ems to the right