A bill to amend the Revenue Act of 1978 to provide that the inclusion in gross income of certain amounts of unemployment compensation shall not apply to unemployment compensation which is payable by reason of a work stoppage in 1973 but which was not paid until 1979.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income unemployment compensation payments (otherwise includible under the Revenue Act of 1978) which were made in 1979 after legal challenges to a 1973 work stoppage failed.…