1. Short title This Act may be cited as the Worker Owned Wealth Act . 2. Definition In this Act, the term ESOP means an employee stock ownership plan, as defined in section 4975(e)(7) of the Internal Revenue Code of 1986. 3. Employee Ownership Revolving Loan funds (a) In general The Secretary of the Treasury shall establish in each field office in the Department of the Treasury an Employee Ownership Revolving Loan Fund that makes— (1) low-interest loans to business owners seeking to establish employee ownership in the business