This legislation directs the Administrator of the Small Business Administration (SBA) to establish a comprehensive program encouraging small business concerns to develop and implement business succession plans, aiming to ensure business continuity. As part of this initiative, the SBA, in consultation with its resource partners, will develop a publicly available toolkit to guide small businesses through the process. The Administrator must also train these resource partners, educate small businesses about the program, and ensure dedicated staff provide counseling on succession planning at district offices and resource centers. Within 120 days, the Administrator must submit a plan to Congress detailing methods to increase succession planning, particularly among businesses owned by socially and economically disadvantaged individuals. To incentivize participation, the bill introduces a new tax credit for small businesses. This credit provides $250 for the establishment of a certified plan and an additional $250 upon the successful completion of a succession of responsibilities, contingent on the business remaining a small business concern and not being acquired by a non-small business entity. A recapture provision ensures that if a business is acquired by a non-small business within three years of receiving the credit, the amount will be added back to the taxpayer's liability. The Act defines a "business succession plan" as a document identifying a successor and including an operational description to ensure continuity. Appropriations are authorized for fiscal years 2026 through 2031 to fund the program's requirements.