The Secretary may issue a permit to an applicant that authorizes an incidental taking of the endangered Delmarva fox squirrel if: The applicant submits a conservation plan to the Department that specifies: The impact that will likely result from the incidental taking; The steps that the applicant will take to minimize and mitigate the impact; The funding that will be available to implement the steps; The alternative actions to the incidental taking that the applicant considered and the reasons that the alternatives were not used; and Any other measures that the Secretary requires as being necessary or appropriate for the purposes of the plan; and The Secretary finds that: The incidental taking will not appreciably reduce the likelihood of the survival or recovery of the Delmarva fox squirrel in the wild; The applicant will, to the extent practicable, minimize and mitigate the impacts of the incidental taking; Adequate funding for the conservation plan is available and the plan will be implemented; and The applicant has obtained the required federal authorization for the incidental taking of the Delmarva fox squirrel. The Secretary may adopt regulations to implement and enforce this section.