; and (4) may hold workshops or events on business succession planning. (d) Plan Not later than 120 days after the date of the enactment of this Act, the Administrator shall submit to the appropriate committees a plan for increasing the amount of small business concerns that have business succession plans. Such plan shall include a description of methods to increase the frequency and use of business succession plans by small business concerns owned and controlled by socially and economically disadvantaged individuals (as defined in section 8(d)(3)(C) of the Small Business Act ( 15 U.S.C. 637(d)(3)(C) )). (e) Tax credit for small business concerns which complete a business succession plan (1) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45AA. Business succession plan credit (a) In general For purposes of section 38, the business succession plan credit determined under this section is— (1) $250 for the first taxable year during which the Administrator of the Small Business Administration certifies that the taxpayer has established a business succession plan, that the taxpayer is a small business concern at the time that such plan is established, and that such plan does not provide for substantially all of the interests or assets of small business concern to be acquired by one or more entities which are not small business concerns, and (2) $250 for the first taxable year during which such Administrator certifies that the taxpayer has successfully completed a succession of responsibilities pursuant to a business succession plan which was certified under paragraph (1), that the taxpayer is a small business concern immediately after such succession, and that 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