as compensation which is attributable to services which would have been performed in years after such taxable year but for the violation of law described in paragraph (1). (4) Backpay period The term backpay period means the period during which services described in paragraph (2) were performed or would have been performed but for the violation of law described in paragraph (1). If such period is not equal to a whole number of taxable years, such period shall be increased to the next highest number of whole taxable years. (5) Foregone compensation period The term foregone compensation period means the period during which services described in paragraph (3) would have been performed but for the violation of law described in paragraph (1). If such period is not equal to a whole number of taxable years, such period shall be increased to the next highest number of whole taxable years. (6) Average annual net employment discrimination compensation The term average annual net employment discrimination compensation with respect to any period means the amount equal to— (A) the excess of— (i) employment discrimination compensation attributable to such period, over (ii) the amount of the deductions described in subsection (a)(1)(B), divided by (B) the total number of years in the backpay period and the foregone compensation period. . (b) Clerical amendment The table of sections for part I of subchapter Q of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1301 the following new item: Sec. 1302. Income from compensation received on account of certain unlawful employment discrimination. . (c) Income averaging not To increase alternative minimum tax liability Section 55(c) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: (3) Coordination with income averaging for amounts received on account of employment discrimination Solely for purposes of this section, section 1302 shall not