; (2) how an employer may comply with the requirement to publicly post such notice under subsections (b) and (c) of section 3; and (3) what constitutes good faith under section 6(c)(3) for employers. (b) Methods of notice to affected employees The mailing of notice to an employee's last known address or inclusion of notice in the employee's paycheck will be considered acceptable methods for fulfillment of the employer's obligation to give notice to each affected employee under subsections (b)(2)(A) and (c) of section 3. 9. Exemption of certain payments related to employment loss from gross income (a) In general 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: 103A. Certain payments related to employment loss (a) In general 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: (1) Any severance pay provided pursuant to section 4(b)(1)(C) of the Workers' Right to Training Act . (2) Any amount received as a voucher for training services pursuant to section 4(b)(2)(C) of such Act. (3) Any back pay awarded by court pursuant to section 6(a)(1)(B)(i)(I) of such Act. (b) Definitions The terms employee , employer , and employment loss have the same meaning given such terms under section 2 of the Workers' Right to Training Act . . (b) Conforming amendment 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. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.