The SBA Spanish Resource Report Act requires the Small Business Administration to submit a comprehensive report within 180 days documenting all Spanish-language resources and services currently available to small business owners through its programs and partner organizations. The report must inventory existing Spanish-language materials such as websites, applications, and guidance documents, describe resources offered by partner organizations like small business development centers and women's business centers, and provide available data on how these Spanish-language resources are being used across different geographic regions. The bill also requires the SBA to document spending related to translation, interpretation, and outreach efforts, assess operational challenges in providing these services, and offer recommendations for efficient administration of the programs. The report must be made publicly available on the SBA website, and agency leadership must brief Congress within 30 days of submission. The legislation does not mandate any changes to existing Spanish-language services or create new funding requirements.