Sec. 9. Exemption of certain payments related to employment loss from gross income

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 103 the following new section: In the case of an employee who has experienced an employment loss, gross income shall not include any of the following amounts related to such employment loss: Any severance pay provided pursuant to section 4(b)(1)(C) of the Workers' Right to Training Act . Any amount received as a voucher for training services pursuant to section 4(b)(2)(C) of such Act.

Any back pay awarded by court pursuant to section 6(a)(1)(B)(i)(I) of such Act. The terms employee , employer , and employment loss have the same meaning given such terms under section 2 of the Workers' Right to Training Act . . The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item related to section 103 the following new item: Sec. 103A. Certain payments related to employment loss. . The amendments made by this section shall apply to taxable years beginning after December 31, 2019.