similarly situated entity
(1) (A) The requirements applicable to a covered small business concern under section 46 of the Small Business Act ( 15 U.S.C. 657s ) shall apply with respect to a small business concern owned and controlled by veterans that is awarded a contract under this section. (B) For purposes of applying the requirements of section 46 of the Small Business Act ( 15 U.S.C. 657s ) pursuant to subparagraph (A), the term “similarly situated entity” used in such section 46 includes a subcontractor for a small business concern owned and controlled by veterans described in such subparagraph (A).
38 USC § 8127(l)(1)
None identified, default scope is assumed to be the parent (subchapter II) of this section.