as a deduction to the taxpayer for such year in connection with making or prosecuting any claim of unlawful employment discrimination by or on behalf of the taxpayer, plus (2) the product of— (A) the combined number of years in the backpay period and the foregone compensation period, and (B) the amount by which the tax determined under paragraph (1) would increase if the sum of— (i) the average of the average annual net employment discrimination compensation in the backpay period, and (ii) the average of the average annual net employment discrimination compensation in the foregone compensation period, were included in gross income for such year. (b) Definitions For purposes of this section— (1) Employment discrimination compensation The term employment discrimination compensation means any backpay or foregone compensation receivable (whether as lump sums or periodic payments) on account of a judgment or settlement resulting from a claim of unlawful discrimination (as defined in section 62(e)) in violation of law which relates to employment. (2) Backpay The term backpay means amounts which are includible in gross income for the taxable year as compensation which is attributable to services performed (or which would have been performed but for the violation of law described in paragraph (1)) as an employee, former employee, or prospective employee in years before such taxable year for the taxpayer’s employer, former employer, or prospective employer. (3) Foregone compensation The term foregone compensation means amounts which are includible in gross income for the taxable year 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,