debt interests and other similar interests be treated as stock for one or more purposes under subparagraph (A). (c) Employee stock ownership plan For purposes of this section, the term employee stock ownership plan has the meaning given to such term by section 4975(e)(7). . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 199 the following new item: Sec. 200. Interest on certain loans for the purchase of employer securities by an employee stock ownership plan sponsored by an S corporation. . (c) Effective date The amendments made by this section shall apply to interest accrued on loans made after the date of the enactment of this Act. 5. Department of the Treasury Technical Assistance Office (a) Establishment required Before the end of the 90-day period beginning on the date of enactment of this Act, the Secretary of the Treasury shall establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. (b) Duties of the office The S Corporation Employee Ownership Assistance Office shall provide— (1) education and outreach to inform companies and individuals about the possibilities and benefits of employee ownership of S corporations