(2) of section 162(m) is amended to read as follows: (2) Publicly held corporation For purposes of this subsection, the term publicly held corporation means any corporation which— (A) qualifies as an issuer the securities of which are registered under section 12 of the Securities Exchange Act of 1934, or (B) is required to file reports under section 15(d) of such Act. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 6. Office of Employee Ownership and Worker Empowerment (a) Establishment There is established within the National Economic Council the Office of Employee Ownership and Worker Empowerment. (b) Duties The Office of Employee Ownership and Worker Empowerment established under subsection (a) shall— (1) provide educational and technical assistance at no cost to small businesses, as defined by the Administrator of the Small Business Administration, that are attempting to establish employee ownership