A bill to exclude certain back pay awards from Federal income taxation, and for other purposes.

[AI summary unavailable — showing source text] Excludes from gross income qualified backpay awards received by former employees of Darlington Manufacturing Company of Darlington, South Carolina, in settlement of claims resulting from the closing of the Darlington Mill. Provides that such backpay awards shall not be taken into account for purposes of determining the eligibility of an individual for public assistance.…