the business with respect to which such business succession plan relates was a small business concern immediately prior to such succession. (b) Recapture of credits (1) Recapture of credit for establishment of plan If, during the 3-year period beginning on the date of the establishment of a business succession plan described in subsection (a)(1), substantially all of the equity interests in the taxpayer or substantially all of the assets of the taxpayer are acquired by one or more entities which are not small business concerns, the taxpayer’s tax imposed under this chapter for the taxable year during which such interest or assets are so acquired shall be increased by amount of the credit allowed to the taxpayer under subsection (a)(1) for such taxable year or any prior taxable year. (2) Recapture of credit for completion of succession If, during the 3-year period beginning on the date of the completion of a succession of responsibilities described in subsection (a)(2), substantially all of the equity interests in the taxpayer or substantially all of the assets of the taxpayer are acquired by one or more entities which are not small business concerns, the taxpayer’s tax imposed under this chapter for the taxable year during which such interests or assets are so acquired shall be increased by amount of the credit allowed to the taxpayer under subsection (a)(2) for such taxable year or any prior taxable year. (c) Definitions For purposes of this section, the terms small business concern and business succession plan have the respective meanings given such terms under section 2(g) of the Small Business Succession Planning Act . . (2) Credit allowed as part of general business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (39), 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