[MS. BLATT]43LOC[MS. BLATT] Thank44VVthank you45PPyou ,46,, Mr47NPMr .48SENT. Chief49NPChief Justice50NPJustice ,51,, and52CCand may53MDmay it54PPit please55VVplease the56DTthe Court57NPCourt :58:: For59INfor three60CDthree reasons61NNSreason ,62,, payment63NNpayment by64INby an65DTan employer66NNemployer to67TOto an68DTan employee69NNemployee for70INfor lost71VVNlose wages72NNSwage under73INunder FELA74NPFela is75VBZbe compensation76NNcompensation under77INunder Section78NPSection 323179CD@card@ (80(( e81LSe )82)) (83(( 184LS1 )85)) of86INof the87DTthe Railroad88NPRailroad Retirement89NPRetirement Tax90NPTax Act91NPAct ,92,, or93CCor RRTA94NPRRTA .95SENT. [JUSTICE GINSBURG]96LOC[JUSTICE GINSBURG] Ms97NNMs .98SENT. Blatt99NPBlatt ,100,, before101INbefore you102PPyou launch103VVlaunch into104INinto that105DTthat ,106,, can107MDcan you108PPyou tell109VVtell us110PPus why111WRBwhy the112DTthe railroad113NNrailroad cares114VVZcare ?115SENT? I116PPI mean117VVPmean ,118,, if119INif he120PPhe does121VVZdo n't122RBn't ...123:... if124INif it125PPit 's126VBZbe not127RBnot ...128:... he129PPhe 's130VBZbe not131RBnot subject132JJsubject to133TOto the134DTthe tax135NNtax ,136,, neither137CCneither is138VBZbe the139DTthe employer140NNemployer .141SENT. So142RBso what143WPwhat ...144:... what145WPwhat is146VBZbe the147DTthe stake148NNstake that149IN/thatthat you150PPyou have151VHPhave in152INin this153DTthis ?154SENT? [MS. BLATT]155LOC[MS. BLATT] Sure156NPSure .157SENT. I158PPI mean159VVPmean ,160,, although161INalthough the162DTthe ...163:... the164DTthe Respondent165NNrespondent argues166VVZargue that167IN/thatthat the168DTthe employer169NNemployer is170VBZbe subject171JJsubject on172INon his173PP$his fallback174NNfallback ,175,, but176CCbut generally177RBgenerally to178TOto answer179VVanswer your180PP$your question181NNquestion ,182,, the183DTthe employer184NNemployer cares185VVZcare because186INbecause under187INunder a188DTa system189NNsystem that190WDTthat would191MDwould credit192VVcredit all193DTall lost194JJlost wage195NNwage FELA196NPFela awards197VVZaward to198TOto retirement199NNretirement benefits200NNSbenefit but201CCbut without202INwithout any203DTany ...204:... any205DTany tax206NNtax burden207NNburden has208VHZhave a209DTa long-term210JJlong-term risk211NNrisk of212INof insolvency213NNinsolvency or214CCor instability215NNinstability to216TOto the217DTthe system218NNsystem .219SENT. So220RBso there221EXthere 's222VBZbe a223DTa short-term224JJshort-term savings225NNSsaving to226TOto be227VBbe sure228JJsure ,229,, and230CCand ,231,, generally232RBgenerally ,233,, people234NNSpeople do235VVPdo n't236RBn't like237VVlike to238TOto pay239VVpay taxes240NNStaxis for241INfor the242DTthe sake243NNsake of244INof taxes245NNStaxis ,246,, but247CCbut the248DTthe entire249JJentire purpose250NNpurpose of251INof this252DTthis Tax253NPTax Act254NPAct is255VBZbe to256TOto fund257VVfund the258DTthe retirement259NNretirement benefits260NNSbenefit for261INfor railroad262NNrailroad employees263NNSemployee ,264,, and265CCand pensions266NNSpension are267VBPbe good268JJgood for269INfor the270DTthe railroads271NNSrailroad .272SENT. So273RBso that274DTthat 's275VBZbe the276DTthe answer277NNanswer .278SENT. If279INif I280PPI could281MDcould get282VVget to283TOto the284DTthe ...285:... the286DTthe three287CDthree reasons288NNSreason .289SENT. First290NPFirst ...291:... [JUSTICE SOTOMAYOR]292LOC[JUSTICE SOTOMAYOR] But293CCbut there294EXthere 's295VBZbe no296RBno personal297JJpersonal ...298:... [MS. BLATT]299LOC[MS. BLATT] Sure300RBsure .301SENT. Sorry302RBsorry .303SENT. [JUSTICE SOTOMAYOR]304LOC[JUSTICE SOTOMAYOR] There305EXthere 's306VBZbe no307DTno personal308JJpersonal interest309NNinterest in310INin the311DTthe sense312NNsense of313INof ,314,, if315INif we316PPwe say317VVPsay that318IN/thatthat it319PPit 's320VBZbe not321RBnot ,322,, then323RBthen the324DTthe railroad325NNrailroad does326VVZdo n't327RBn't withhold328VVwithhold and329CCand pay330VVpay the331DTthe state332NNstate .333SENT. Did334VVDdo you335PPyou in336INin this337DTthis case338NNcase ?339SENT? You340PPyou wanted341VVDwant a342DTa credit343NNcredit against344INagainst the345DTthe award346NNaward ,347,, but348CCbut did349VVDdo you350PPyou ,351,, in352INin fact353NNfact ,354,, pay355NNpay anything356NNanything ,357,, any358DTany federal359JJfederal taxes360NNStaxis beforehand361RBbeforehand ?362SENT? [MS. BLATT]363LOC[MS. BLATT] Yes364NPYes .365SENT. So366INso all367DTall $368$$ 9,000369CD@card@ has370VHZhave been371VBNbe paid372VVNpay .373SENT. The374DTthe $375$$ 6,000376CD@card@ portion377NNportion of378INof the379DTthe employer380NNemployer share381NNshare was382VBDbe paid383VVNpay ,384,, and385CCand $386$$ 3,000387CD@card@ was388VBDbe withheld389VVNwithhold from390INfrom the391DTthe payment392NNpayment of393INof the394DTthe FELA395NPFela award396NNaward to397TOto account398VVaccount for399INfor the400DTthe employee401NNemployee 's402POS's share403NNshare .404SENT. And405CCand the406DTthe railroad407NNrailroad ...408:... and409CCand the410DTthe reason411NNreason why412WRBwhy the413DTthe dispute414NNdispute came415VVDcome up416RPup is417VBZbe the418DTthe railroad419NNrailroad wants420VVZwant an421DTan offset422VVNoffset for423INfor the424DTthe $425$$ 3,000426CD@card@ that427WDTthat should428MDshould have429VHhave been430VBNbe withheld431VVNwithhold from432INfrom the433DTthe railroad434NNrailroad employee435NNemployee .436SENT. So437RBso ...438:... get439VVget to440TOto the441DTthe statutory442JJstatutory text443NNtext and444CCand the445DTthe first446JJfirst reason447NNreason is448VBZbe the449DTthe statutory450JJstatutory text451NNtext and452CCand structure453NNstructure make454VVPmake clear455JJclear that456IN/thatthat such457PDTsuch a458DTa payment459NNpayment is460VBZbe for461INfor services462NNSservice rendered463VVNrender and464CCand that465IN/thatthat employees466NNSemployee need467MDneed not468RBnot be469VBbe in470INin active471JJactive service472NNservice to473TOto pay474VVpay for475INfor services476NNSservice rendered477VVNrender .478SENT. Second479RBsecond ,480,, a481DTa payment482NNpayment for483INfor lost484VVNlose wages485NNSwage under486INunder FELA487NPFela is488VBZbe no489RBno different490JJdifferent from491INfrom the492DTthe worker493NNworker 's494POS's compensation495NNcompensation ,496,, sickness497NNsickness ,498,, and499CCand disability500NNdisability pay501VVPpay that502IN/thatthat Respondent503NNrespondent agrees504VVZagree count505NNcount as506INas compensation507NNcompensation .508SENT. And509CCand ,510,, third511JJthird ,512,, taxing513VVGtax a514DTa payment515NNpayment for516INfor lost517VVNlose wages518NNSwage under519INunder FELA520NPFela furthers521VVZfurther the522DTthe RRTA523NPRRTA 's524POS's purpose525NNpurpose to526TOto fund527VVfund benefits528NNSbenefit under529INunder the530DTthe Railroad531NPRailroad Retirement532NPRetirement Act533NPAct ,534,, or535CCor RRA536NPRRA .537SENT. First538RBfirst ,539,, a540DTa payment541NNpayment for542INfor lost543VVNlose wages544NNSwage under545INunder FELA546NPFela is547VBZbe remuneration548NNremuneration paid549VVNpay for550INfor services551NNSservice rendered552VVNrender as553INas an554DTan employee555NNemployee under556INunder subsection557NNsubsection (558(( e559NNe )560)) -1561CD@card@ .562SENT. A563DTa payment564NNpayment for565INfor lost566VVNlose wages567NNSwage under568INunder FELA569NPFela compensates570VVZcompensate the571DTthe employee572NNemployee because573INbecause he574PPhe rendered575VVDrender services576NNSservice up577RPup and578CCand until579INuntil the580DTthe time581NNtime of582INof injury583NNinjury .584SENT. Indeed585RBindeed ,586,, by587INby definition588NNdefinition ,589,, an590DTan employee591NNemployee cannot592MDcan recover593VVrecover lost594VVNlose wages595NNSwage under596INunder FELA597NPFela unless598INunless he599PPhe had600VHDhave been601VBNbe rendering602VVGrender services603NNSservice at604INat the605DTthe time606NNtime of607INof injury608NNinjury .609SENT. Additionally610RBadditionally ,611,, this612DTthis Court613NPCourt in614INin Nierotko615NPNierotko and616CCand Quality617NPQuality Stores618NPSStores interpreted619VVDinterpret virtually620RBvirtually identical621JJidentical language622NNlanguage under623INunder the624DTthe Social625NPSocial Security626NPSecurity Act627NPAct and628CCand FICA629NPFICA .630SENT. There631RBthere ,632,, this633DTthis Court634NPCourt interpreted635VVDinterpret the636DTthe phrase637NNphrase which638WDTwhich defined639VVDdefine wages640NNSwage for641INfor services642NNSservice performed643VVNperform includes644VVZinclude all645DTall compensation646NNcompensation paid647VVNpay for648INfor the649DTthe employment650NNemployment relationship651NNrelationship .652SENT. [JUSTICE KAVANAUGH]653LOC[JUSTICE KAVANAUGH] Your654PP$your opposing655JJopposing counsel656NNcounsel argues657VVZargue that658IN/thatthat Nierotko659NPNierotko is660VBZbe discredited661VVNdiscredit ,662,, that663IN/thatthat that664DTthat case665NNcase did666VVDdo n't667RBn't follow668VVfollow the669DTthe text670NNtext ;671:; we672PPwe should673MDshould n't674RBn't follow675VVfollow that676DTthat methodology677NNmethodology here678RBhere .679SENT. Can680MDcan you681PPyou respond682VVrespond to683TOto that684DTthat ?685SENT? [MS. BLATT]686LOC[MS. BLATT] Sure687NPSure .688SENT. Respondent689NNrespondent argues690VVZargue that691IN/thatthat it692PPit 's693VBZbe discredited694VVNdiscredit under695INunder Cleveland696NPCleveland Indians697NPSIndians for698INfor the699DTthe very700RBvery last701JJlast portion702NNportion of703INof Nierotko704NPNierotko ,705,, which706WDTwhich has707VHZhave nothing708NNnothing to709TOto do710VVdo with711INwith the712DTthe question713NNquestion here714RBhere .715SENT. So716RBso the717DTthe very718RBvery last719JJlast two720CDtwo paragraphs721NNSparagraph of722INof Nierotko723NPNierotko said724VVDsay that725IN/thatthat you726PPyou credit727VVPcredit the728DTthe amount729NNamount of730INof lost731VVNlose wages732NNSwage in733INin the734DTthe ...735:... in736INin the737DTthe period738NNperiod for739INfor which740WDTwhich they741PPthey 're742VBPbe earned743VVNearn .744SENT. And745CCand then746RBthen Cleveland747NPCleveland Indians748NPSIndians came749VVDcome along750INalong and751CCand the752DTthe IRS753NPIRS said754VVDsay ,755,, yeah756RByeah ,757,, we758PPwe know759VVPknow that760IN/thatthat ,761,, but762CCbut we763PPwe want764VVPwant to765TOto credit766VVcredit FICA767NPFICA in768INin the769DTthe period770NNperiod paid771VVDpay .772SENT. And773CCand so774RBso ,775,, in776INin the777DTthe opinion778NNopinion for779INfor the780DTthe Court781NPCourt ,782,, Cleveland783NPCleveland Indians784NPSIndians said785VVDsay we786PPwe recognize787VVPrecognize that788IN/thatthat the789DTthe two790CDtwo should791MDshould go792VVgo in793INin tandem794NNtandem ,795,, but796CCbut we797PPwe 're798VBPbe going799VVGgo to800TOto defer801VVdefer to802TOto the803DTthe IRS804NPIRS ,805,, IRS806NPIRS 's807POS's allocation808NNallocation .809SENT. And810CCand ,811,, here812RBhere ,813,, there814EXthere 's815VBZbe a816DTa much817RBmuch more818RBRmore substantive819JJsubstantive distinction820NNdistinction because821INbecause the822DTthe employee823NNemployee wants824VVZwant all825PDTall the826DTthe benefits827NNSbenefit under828INunder the829DTthe benefits830NNSbenefit statute831NNstatute but832CCbut none833NNnone of834INof the835DTthe ability836NNability .837SENT. But838CCbut I839PPI think840VVPthink your841PP$your other842JJother question843NNquestion went844VVDgo to845TOto the846DTthe discreditedness847NNdiscreditedness .848SENT. I849PPI think850VVPthink you851PPyou mean852VVPmean somehow853RBsomehow in854INin 1946855CD@card@ the856DTthe Court857NNcourt was858VBDbe n't859RBn't reading860VVGread the861DTthe text862NNtext .863SENT. I864PPI think865VVPthink that866DTthat ...867:... [JUSTICE KAVANAUGH]868LOC[JUSTICE KAVANAUGH] That869DTthat 's870VBZbe their871PP$their argument872NNargument .873SENT. [MS. BLATT]874LOC[MS. BLATT] I875PPI think876VVPthink that877DTthat 's878VBZbe their879PP$their argument880NNargument and881CCand I882PPI think883VVPthink it884PPit 's885VBZbe certainly886RBcertainly wrong887JJwrong .888SENT. We889PPwe fit890VVPfit the891DTthe plain892JJplain language893NNlanguage because894INbecause the895DTthe employee896NNemployee rendered897VVDrender services898NNSservice ,899,, and900CCand nothing901NNnothing in902INin the903DTthe text904NNtext says905VVZsay that906IN/thatthat you907PPyou can908MDcan 't909RB't be910VBbe paid911VVNpay for912INfor periods913NNSperiod of914INof time915NNtime when916WRBwhen you917PPyou 're918VBPbe not919RBnot in920INin active921JJactive services922NNSservice because923INbecause you924PPyou rendered925VVDrender services926NNSservice .927SENT. But928CCbut the929DTthe Court930NPCourt purported931VVDpurport to932TOto be933VBbe interpreting934VVGinterpret the935DTthe phrase936NNphrase "937''" services938NNSservice performed939VVDperform ,940,, "941``" and942CCand you943PPyou can944MDcan say945VVsay pragmatically946RBpragmatically ,947,, but948CCbut I949PPI think950VVPthink it951PPit 's952VBZbe also953RBalso textually954RBtextually ,955,, that956IN/thatthat when957WRBwhen you958PPyou have959VHPhave an960DTan employment961NNemployment relationship962NNrelationship and963CCand you964PPyou compensate965VVPcompensate the966DTthe employee967NNemployee ,968,, that969WDTthat 's970VBZbe generally971RBgenerally for972INfor services973NNSservice performed974VVNperform .975SENT. [JUSTICE GORSUCH]976LOC[JUSTICE GORSUCH] Well977UHWell ,978,, counsel979NNcounsel ,980,, when981WRBwhen I982PPI think983VVPthink of984INof wages985NNSwage for986INfor services987NNSservice performed988VVNperform ...989:... and990CCand maybe991RBmaybe it992PPit 's993VBZbe too994RBtoo simplistic995JJsimplistic ...996:... but997CCbut I998PPI ...999:... [MS. BLATT]1000LOC[MS. BLATT] I1001PPI doubt1002VVPdoubt it1003PPit .1004SENT. [1005SYM[ LAUGHTER1006NNlaughter ]1007SYM] [JUSTICE GORSUCH]1008LOC[JUSTICE GORSUCH] We1009PPwe 'll1010MDwill see1011VVsee .1012SENT. I1013PPI ...1014:... I1015PPI ...1016:... I1017PPI think1018VVPthink of1019INof it1020PPit as1021INas the1022DTthe compensation1023NNcompensation that1024IN/thatthat an1025DTan ...1026:... an1027DTan employer1028NNemployer voluntarily1029RBvoluntarily gives1030VVZgive the1031DTthe employee1032NNemployee .1033SENT. So1034RBso not1035RBnot just1036RBjust the1037DTthe hourly1038JJhourly wage1039NNwage ,1040,, but1041CCbut the1042DTthe sick1043JJsick time1044NNtime ,1045,, the1046DTthe vacation1047NNvacation time1048NNtime might1049MDmight be1050VBbe included1051VVNinclude as1052INas part1053NNpart of1054INof the1055DTthe package1056NNpackage .1057SENT. For1058INfor the1059DTthe services1060NNSservice when1061WRBwhen you1062PPyou are1063VBPbe present1064JJpresent ,1065,, I1066PPI include1067VVPinclude that1068DTthat payment1069NNpayment .1070SENT. I1071PPI think1072VVPthink of1073INof a1074DTa judgment1075NNjudgment of1076INof a1077DTa court1078NNcourt for1079INfor negligence1080NNnegligence get1081VVPget ...1082:... awarded1083VVDaward involuntarily1084RBinvoluntarily against1085INagainst the1086DTthe employer1087NNemployer 's1088POS's consent1089NNconsent as1090INas something1091NNsomething very1092RBvery different1093JJdifferent .1094SENT. What1095WPWhat 's1096VBZbe wrong1097JJwrong with1098INwith that1099DTthat ?1100SENT? [MS. BLATT]1101LOC[MS. BLATT] Okay1102NPOkay .1103SENT. I1104PPI do1105VVPdo n't1106RBn't want1107VVwant to1108TOto call1109VVcall it1110PPit simplistic1111JJsimplistic ,1112,, but1113CCbut I1114PPI do1115VVPdo think1116VVthink it1117PPit 's1118VBZbe wrong1119JJwrong .1120SENT. [JUSTICE GORSUCH]1121LOC[JUSTICE GORSUCH] Go1122NPGo ahead1123RBahead .1124SENT. [MS. BLATT]1125LOC[MS. BLATT] Okay1126NPOkay .1127SENT. Here1128RBhere 's1129VBZbe why1130WRBwhy .1131SENT. I1132PPI mean1133VVPmean ,1134,, there1135EXthere 's1136VBZbe absolutely1137RBabsolutely nothing1138NNnothing in1139INin the1140DTthe statute1141NNstatute that1142WDTthat makes1143VVZmake anything1144NNanything that1145IN/thatthat you1146PPyou said1147VVDsay relevant1148JJrelevant .1149SENT. It1150PPit just1151RBjust has1152VHZhave to1153TOto be1154VBbe a1155DTa payment1156NNpayment for1157INfor services1158NNSservice rendered1159VVNrender .1160SENT. And1161CCand nothing1162NNnothing in1163INin the1164DTthe statute1165NNstatute distinguishes1166VVZdistinguish between1167INbetween a1168DTa legal1169JJlegal obligation1170NNobligation arising1171VVGarise under1172INunder your1173PP$your contract1174NNcontract ...1175:... [JUSTICE GORSUCH]1176LOC[JUSTICE GORSUCH] Well1177UHWell ,1178,, but1179RBbut ,1180,, see1181VVsee ,1182,, that1183WDTthat 's1184VBZbe not1185RBnot services1186NNSservice rendered1187VVDrender ,1188,, is1189VBZbe it1190PPit ?1191SENT? It1192PPit 's1193VBZbe payment1194NNpayment for1195INfor a1196DTa judgment1197NNjudgment of1198INof a1199DTa court1200NNcourt .1201SENT. [MS. BLATT]1202LOC[MS. BLATT] Right1203RBright .1204SENT. And1205CCand you1206PPyou can1207MDcan have1208VHhave a1209DTa disability1210NNdisability payment1211NNpayment that1212WDTthat comes1213VVZcome in1214INin the1215DTthe form1216NNform of1217INof judgment1218NNjudgment .1219SENT. He1220PPhe concedes1221VVZconcede that1222IN/thatthat workers1223NNSworker '1224POS' compensation1225NNcompensation is1226VBZbe covered1227VVNcover .1228SENT. The1229DTthe judgment1230NNjudgment or1231CCor back1232RBback pay1233VVpay award1234NNaward in1235INin Nierotko1236NPNierotko was1237VBDbe a1238DTa judgment1239NNjudgment based1240VVNbase on1241INon a1242DTa wrongful1243JJwrongful discharge1244NNdischarge by1245INby violation1246NNviolation of1247INof a1248DTa statute1249NNstatute .1250SENT. But1251CCbut there1252EXthere 's1253VBZbe just1254RBjust nothing1255NNnothing in1256INin the1257DTthe ...1258:... in1259INin the1260DTthe sense1261NNsense of1262INof the1263DTthe payment1264NNpayment that1265IN/thatthat it1266PPit says1267VVZsay it1268PPit has1269VHZhave to1270TOto be1271VBbe either1272RBeither from1273INfrom ...1274:... I1275PPI think1276VVPthink he1277PPhe concedes1278VVZconcede settlements1279NNSsettlement count1280VVcount .1281SENT. So1282RBso I1283PPI do1284VVPdo n't1285RBn't know1286VVknow why1287WRBwhy it1288PPit 's1289VBZbe different1290JJdifferent that1291IN/thatthat a1292DTa court1293NNcourt ordered1294VVDorder the1295DTthe payment1296NNpayment .1297SENT. I1298PPI mean1299VVPmean ,1300,, there1301EXthere 's1302VBZbe ...1303:... there1304EXthere 's1305VBZbe really1306RBreally no1307DTno basis1308NNbasis for1309INfor ...1310:... [JUSTICE GORSUCH]1311LOC[JUSTICE GORSUCH] I1312PPI ...1313:... I1314PPI get1315VVPget that1316IN/thatthat there1317EXthere 's1318VBZbe a1319DTa tough1320JJtough line-drawing1321VVGline-draw problem1322NNproblem here1323RBhere ,1324,, and1325CCand I1326PPI have1327VHPhave some1328DTsome questions1329NNSquestion for1330INfor the1331DTthe other1332JJother side1333NNside on1334INon that1335DTthat ,1336,, but1337CCbut if1338INif you1339PPyou just1340RBjust in1341INin isolation1342NNisolation deal1343NNdeal with1344INwith the1345DTthe FELA1346NPFela judgment1347NNjudgment compared1348VVNcompare with1349INwith ,1350,, say1351VVsay ,1352,, sick1353JJsick and1354CCand vacation1355NNvacation time1356NNtime .1357SENT. [MS. BLATT]1358LOC[MS. BLATT] Sure1359NPSure .1360SENT. [JUSTICE GORSUCH]1361LOC[JUSTICE GORSUCH] What1362WPWhat about1363RBabout ...1364:... [MS. BLATT]1365LOC[MS. BLATT] I1366PPI think1367VVPthink maybe1368RBmaybe you1369PPyou 're1370VBPbe going1371VVGgo to1372TOto fault1373VVfault versus1374INversus a1375DTa no1376DTno fault1377NNfault scheme1378NNscheme ,1379,, and1380CCand nothing1381NNnothing in1382INin the1383DTthe statute1384NNstatute says1385VVZsay there1386EXthere has1387VHZhave to1388TOto be1389VBbe fault1390NNfault or1391CCor no1392DTno fault1393NNfault .1394SENT. It1395PPit 's1396VBZbe just1397RBjust like1398INlike worker1399NNworker 's1400POS's compensation1401NNcompensation is1402VBZbe ...1403:... he1404PPhe concedes1405VVZconcede is1406VBZbe payment1407NNpayment for1408INfor services1409NNSservice rendered1410VVNrender .1411SENT. You1412PPyou just1413RBjust do1414VVPdo n't1415RBn't have1416VHhave to1417TOto prove1418VVprove negligence1419NNnegligence .1420SENT. But1421CCbut if1422INif you1423PPyou ...1424:... suing1425VVGsue to1426TOto get1427VVget maternity1428NNmaternity leave1429NNleave ,1430,, you1431PPyou have1432VHPhave to1433TOto prove1434VVprove you1435PPyou 're1436VBPbe pregnant1437JJpregnant .1438SENT. If1439INif you1440PPyou 're1441VBPbe suing1442VVGsue to1443TOto get1444VVget disability1445NNdisability leave1446NNleave ,1447,, you1448PPyou have1449VHPhave to1450TOto prove1451VVprove that1452IN/thatthat you1453PPyou 're1454VBPbe disabled1455JJdisabled .1456SENT. If1457INif you1458PPyou 're1459VBPbe suing1460VVGsue for1461INfor workers1462NNSworker '1463POS' compensation1464NNcompensation ,1465,, you1466PPyou have1467VHPhave to1468TOto prove1469VVprove that1470IN/thatthat it1471PPit was1472VBDbe service-connected1473VVNservice-connect and1474CCand that1475DTthat ...1476:... [JUSTICE SOTOMAYOR]1477LOC[JUSTICE SOTOMAYOR] Can1478MDcan ...1479:... [MS. BLATT]1480LOC[MS. BLATT] ...1481:... you1482PPyou had1483VHDhave injuries1484NNSinjury .1485SENT. I1486PPI think1487VVPthink what1488WPwhat you1489PPyou 're1490VBPbe saying1491VVGsay is1492VBZbe ,1493,, if1494INif you1495PPyou have1496VHPhave to1497TOto sue1498VVsue ,1499,, you1500PPyou can1501MDcan 't1502RB't be1503VBbe paid1504VVNpay for1505INfor services1506NNSservice rendered1507VVNrender ,1508,, but1509CCbut if1510INif the1511DTthe employer1512NNemployer pays1513VVZpay it1514PPit voluntarily1515RBvoluntarily ,1516,, that1517WDTthat definitely1518RBdefinitely is1519VBZbe atextual1520JJatextual .1521SENT. [JUSTICE SOTOMAYOR]1522LOC[JUSTICE SOTOMAYOR] As1523INas a1524DTa practical1525JJpractical matter1526NNmatter ,1527,, going1528VVGgo back1529RBback to1530TOto a1531DTa part1532NNpart of1533INof Justice1534NPJustice Gorsuch1535NPGorsuch 's1536POS's question1537NNquestion ,1538,, in1539INin most1540JJSmost state1541NNstate law1542NNlaw verdicts1543NNSverdict ,1544,, there1545EXthere is1546VBZbe just1547RBjust a1548DTa payment1549NNpayment .1550SENT. It1551PPit 's1552VBZbe a1553DTa general1554JJgeneral verdict1555NNverdict .1556SENT. How1557WRBHow are1558VBPbe you1559PPyou going1560VVGgo to1561TOto figure1562VVfigure out1563INout which1564WDTwhich part1565NNpart of1566INof the1567DTthe award1568NNaward is1569VBZbe subject1570JJsubject to1571TOto the1572DTthe deduction1573NNdeduction ?1574SENT? And1575CCand ...1576:... and1577CCand Justice1578NPJustice Gorsuch1579NPGorsuch mentioned1580VVDmention ...1581:... mentioned1582VVNmention a1583DTa negligence1584NNnegligence judgment1585NNjudgment .1586SENT. What1587WPWhat are1588VBPbe we1589PPwe going1590VVGgo to1591TOto do1592VVdo with1593INwith those1594DTthose ?1595SENT? Here1596RBhere ,1597,, that1598WDTthat 's1599VBZbe not1600RBnot at1601INat issue1602NNissue because1603INbecause there1604EXthere 's1605VHZhave been1606VBNbe a1607DTa concession1608NNconcession from1609INfrom the1610DTthe beginning1611NNbeginning that1612IN/thatthat this1613DTthis award1614NNaward had1615VHDhave to1616TOto do1617VVdo with1618INwith past1619JJpast pay1620NNpay and1621CCand medical1622JJmedical expenses1623NNSexpense .1624SENT. So1625RBso we1626PPwe know1627VVPknow the1628DTthe amounts1629NNSamount under1630INunder FELA1631NPFela ,1632,, but1633CCbut we1634PPwe may1635MDmay not1636RBnot know1637VVknow them1638PPthem in1639INin a1640DTa general1641JJgeneral verdict1642NNverdict .1643SENT. So1644RBso ...1645:... [MS. BLATT]1646LOC[MS. BLATT] Of1647INof course1648NNcourse .1649SENT. Let1650VVlet me1651PPme ...1652:... [JUSTICE SOTOMAYOR]1653LOC[JUSTICE SOTOMAYOR] ...1654:... does1655VVZdo his1656PP$his argument1657NNargument have1658VHPhave more1659JJRmore purchase1660NNpurchase in1661INin those1662DTthose situations1663NNSsituation ?1664SENT? [MS. BLATT]1665LOC[MS. BLATT] No1666NPNo ,1667,, because1668RBbecause ,1669,, under1670INunder the1671DTthe Railroad1672NPRailroad Retirement1673NPRetirement Act1674NPAct in1675INin Section1676NPSection 231h1677NP231h (1678(( 21679CD2 )1680)) ...1681:... this1682DTthis has1683VHZhave been1684VBNbe around1685RBaround since1686INsince 19461687CD@card@ ...1688:... there1689EXthere 's1690VBZbe a1691DTa presumption1692NNpresumption that1693IN/thatthat a1694DTa personal1695JJpersonal injury1696NNinjury award1697NNaward ,1698,, the1699DTthe entire1700JJentire amount1701NNamount ,1702,, is1703VBZbe treated1704VVNtreat for1705INfor lost1706JJlost time1707NNtime .1708SENT. And1709CCand let1710VVlet me1711PPme just1712RBjust point1713VVPpoint you1714PPyou to1715TOto the1716DTthe JA1717NPJa on1718INon 78a1719NP78a ,1720,, the1721DTthe Railroad1722NPRailroad Retirement1723NPRetirement Board1724NPBoard gives1725VVZgive you1726PPyou sort1727NNsort of1728INof the1729DTthe ...1730:... the1731DTthe current1732JJcurrent ...1733:... the1734DTthe way1735NNway they1736PPthey treat1737VVPtreat this1738DTthis .1739SENT. But1740CCbut let1741VVlet me1742PPme go1743VVgo back1744RBback to1745TOto the1746DTthe statute1747NNstatute .1748SENT. The1749DTthe statute1750NNstatute says1751VVZsay all1752DTall of1753INof it1754PPit counts1755VVZcount for1756INfor lost1757VVNlose time1758NNtime .1759SENT. However1760RBhowever ,1761,, the1762DTthe parties1763NNSparty can1764MDcan take1765VVtake out1766RPout any1767DTany amount1768NNamount that1769IN/thatthat they1770PPthey want1771VVPwant to1772TOto allocate1773VVallocate for1774INfor reasons1775NNSreason other1776JJother than1777INthan lost1778JJlost time1779NNtime .1780SENT. So1781INso the1782DTthe parties1783NNSparty are1784VBPbe free1785JJfree to1786TOto say1787VVsay whatever1788WDTwhatever they1789PPthey want1790VVPwant .1791SENT. They1792PPthey can1793MDcan say1794VVsay that1795DTthat $1796$$ 101797CD@card@ was1798VBDbe lost1799VVNlose time1800NNtime .1801SENT. They1802PPthey can1803MDcan say1804VVsay all1805DTall of1806INof it1807PPit was1808VBDbe lost1809VVNlose time1810NNtime .1811SENT. So1812RBso ,1813,, in1814INin a1815DTa general1816JJgeneral verdict1817NNverdict situation1818NNsituation ,1819,, you1820PPyou know1821VVPknow ,1822,, I1823PPI think1824VVPthink what1825WPwhat the1826DTthe RRB1827NPRRB would1828MDwould say1829VVsay is1830VBZbe we1831PPwe 're1832VBPbe going1833VVGgo to1834TOto count1835VVcount it1836PPit all1837DTall as1838RBas lost1839VVNlose time1840NNtime unless1841INunless there1842EXthere 's1843VBZbe an1844DTan allocation1845NNallocation made1846VVDmake .1847SENT. Now1848RBnow what1849WPwhat Respondent1850NNrespondent tries1851VVZtry to1852TOto say1853VVsay is1854VBZbe ,1855,, well1856RBwell ,1857,, somehow1858RBsomehow there1859EXthere are1860VBPbe some1861DTsome shenanigans1862NNSshenanigan going1863VVGgo on1864INon because1865INbecause ,1866,, you1867PPyou know1868VVPknow ,1869,, there1870EXthere might1871MDmight be1872VBbe a1873DTa reason1874NNreason to1875TOto attribute1876VVattribute it1877PPit less1878JJRless to1879TOto lost1880VVNlose time1881NNtime on1882INon the1883DTthe taxing1884VVGtax side1885NNside ,1886,, but1887CCbut let1888VVlet me1889PPme tell1890VVtell you1891PPyou what1892WPwhat 's1893VBZbe going1894VVGgo to1895TOto happen1896VVhappen if1897INif we1898PPwe lose1899VVPlose because1900INbecause of1901INof h1902NNh (1903(( 21904CD2 )1905)) .1906SENT. If1907INif we1908PPwe lose1909VVPlose ,1910,, a1911DTa employee1912NNemployee can1913MDcan take1914VVtake an1915DTan entire1916JJentire judgment1917NNjudgment ,1918,, no1919DTno matter1920NNmatter what1921WPwhat was1922VBDbe devoted1923VVNdevote to1924TOto lost1925VVNlose time1926NNtime ,1927,, and1928CCand get1929VVget full1930JJfull credit1931NNcredit and1932CCand pay1933VVpay zero1934CDzero tax1935NNtax .1936SENT. And1937CCand the1938DTthe incentive1939NNincentive will1940MDwill be1941VBbe ...1942:... there1943EXthere 's1944VBZbe just1945RBjust no1946DTno downside1947NNdownside to1948TOto doing1949VVGdo that1950DTthat .1951SENT. So1952RBso you1953PPyou would1954MDwould take1955VVtake all1956DTall of1957INof it1958PPit and1959CCand get1960VVget your1961PP$your credit1962NNcredit ,1963,, and1964CCand pay1965VVpay absolutely1966RBabsolutely no1967DTno taxes1968NNStaxis .1969SENT. And1970CCand that1971DTthat 's1972VBZbe just1973RBjust h1974NNh (1975(( 21976CD2 )1977)) .1978SENT. In1979INin the1980DTthe statute1981NNstatute ,1982,, there1983EXthere 's1984VBZbe the1985DTthe RRB1986NPRRB guidance1987NNguidance on1988INon it1989PPit .1990SENT. The1991DTthe SG1992NPSG 's1993POS's office1994NNoffice can1995MDcan ...1996:... can1997MDcan vouch1998VVvouch ,1999,, you2000PPyou know2001VVPknow ,2002,, confirm2003VVPconfirm all2004DTall this2005NNthis ,2006,, but2007CCbut that2008DTthat 's2009VBZbe just2010RBjust the2011DTthe way2012NNway this2013DTthis has2014VHZhave been2015VBNbe treated2016VVNtreat .2017SENT. Now2018RBnow ,2019,, in2020RBin ...2021:... the2022DTthe state2023NNstate cases2024NNScase that2025WDTthat have2026VHPhave addressed2027VVNaddress the2028DTthe issue2029NNissue have2030VHPhave said2031VVNsay that2032IN/thatthat we2033PPwe 'll2034MDwill use2035VVuse the2036DTthe same2037JJsame allocation2038NNallocation scheme2039NNscheme on2040INon the2041DTthe taxing2042VVGtax side2043NNside .2044SENT. So2045INso all2046DTall three2047CDthree at2048INat least2049JJSleast state2050NNstate supreme2051NNsupreme courts2052NNScourt who2053WPwho addressed2054VVDaddress it2055PPit have2056VHPhave decided2057VVNdecide that2058DTthat issue2059NNissue .2060SENT. And2061CCand ,2062,, Justice2063NPJustice Gorsuch2064NPGorsuch ,2065,, I2066PPI do2067VVPdo want2068VVwant to2069TOto say2070VVsay Nierotko2071NPNierotko involved2072VVDinvolve a2073DTa judgment2074NNjudgment ,2075,, although2076INalthough it2077PPit was2078VBDbe by2079INby the2080DTthe NLRB2081NPNLRB ,2082,, so2083RBso an2084DTan agency2085NNagency judgment2086NNjudgment .2087SENT. And2088CCand ,2089,, Justice2090NPJustice Kavanaugh2091NPKavanaugh ,2092,, let2093VVDlet me2094PPme just2095RBjust say2096VVPsay ,2097,, although2098INalthough I2099PPI think2100VVPthink there2101EXthere 's2102VBZbe these2103DTthese textual2104JJtextual and2105CCand the2106DTthe pragmatic2107JJpragmatic definition2108NNdefinition the2109DTthe Court2110NPCourt gave2111VVDgive ,2112,, I2113PPI do2114VVPdo think2115VVthink it2116PPit 's2117VBZbe worth2118JJworth just2119RBjust noting2120VVGnote the2121DTthe concurrence2122NNconcurrence of2123INof Justice2124NPJustice Frankfurter2125NNfrankfurter ,2126,, who2127WPwho said2128VVDsay sort2129NNsort of2130INof that2131DTthat ,2132,, you2133PPyou know2134VVPknow ,2135,, we2136PPwe 're2137VBPbe going2138VVGgo to2139TOto deem2140VVdeem employees2141NNSemployee to2142TOto be2143VBbe in2144INin the2145DTthe service2146NNservice of2147INof the2148DTthe employer2149NNemployer if2150INif they2151PPthey were2152VBDbe forced2153VVNforce into2154INinto idleness2155NNidleness because2156INbecause of2157INof the2158DTthe employer2159NNemployer 's2160POS's wrongdoing2161NNwrongdoing .2162SENT. I2163PPI mean2164VVPmean ,2165,, that2166WDTthat 's2167VBZbe just2168RBjust an2169DTan alternative2170JJalternative way2171NNway of2172INof looking2173VVGlook at2174INat it2175PPit .2176SENT. You2177PPyou do2178VVPdo n't2179RBn't have2180VHhave to2181TOto look2182VVlook at2183INat it2184PPit that2185WDTthat way2186NNway ,2187,, but2188CCbut ...2189:... [JUSTICE KAGAN]2190LOC[JUSTICE KAGAN] If2191INif ...2192:... if2193INif you2194PPyou 're2195VBPbe right2196RBright about2197RBabout that2198DTthat theory2199NNtheory ,2200,, why2201WRBwhy would2202MDwould n't2203RBn't the2204DTthe pain2205NNpain and2206CCand suffering2207VVGsuffer component2208NNcomponent also2209RBalso count2210VVcount ?2211SENT? [MS. BLATT]2212LOC[MS. BLATT] Well2213UHWell ,2214,, because2215INbecause the2216DTthe pain2217NNpain and2218CCand suffering2219NNsuffering is2220VBZbe not2221RBnot payment2222NNpayment for2223INfor services2224NNSservice rendered2225VVNrender in2226INin the2227DTthe same2228JJsame way2229NNway a2230DTa lost2231VVNlose wage2232NNwage award2233NNaward is2234VBZbe .2235SENT. [JUSTICE KAGAN]2236LOC[JUSTICE KAGAN] Well2237UHWell ,2238,, if2239INif I2240PPI understood2241VVDunderstand your2242PP$your theory2243NNtheory ,2244,, it2245PPit was2246VBDbe something2247NNsomething like2248INlike it2249PPit happened2250VVDhappen while2251INwhile he2252PPhe was2253VBDbe on2254INon the2255DTthe job2256NNjob ,2257,, and2258CCand ,2259,, therefore2260RBtherefore ,2261,, what2262WPwhat follows2263VVZfollow is2264VBZbe ...2265:... is2266VBZbe ...2267:... is2268VBZbe ...2269:... can2270MDcan be2271VBbe understood2272VVNunderstand as2273INas services2274NNSservice rendered2275VVNrender .2276SENT. [MS. BLATT]2277LOC[MS. BLATT] No2278NPNo .2279SENT. [JUSTICE KAGAN]2280LOC[JUSTICE KAGAN] And2281CCand the2282DTthe pain2283NNpain and2284CCand suffering2285VVGsuffer as2286RBas well2287RBwell .2288SENT. It2289PPit 's2290VBZbe like2291JJlike ,2292,, well2293RBwell ,2294,, you2295PPyou were2296VBDbe injured2297VVNinjure on2298INon the2299DTthe job2300NNjob and2301CCand that2302DTthat 's2303VBZbe why2304WRBwhy you2305PPyou had2306VHDhave this2307DTthis pain2308NNpain and2309CCand suffering2310NNsuffering .2311SENT. [MS. BLATT]2312LOC[MS. BLATT] Sure2313NPSure .2314SENT. It2315PPit 's2316VBZbe not2317RBnot payment2318NNpayment for2319INfor services2320NNSservice rendered2321VVNrender in2322INin the2323DTthe same2324JJsame way2325NNway because2326INbecause the2327DTthe amount2328NNamount of2329INof lost2330VVNlose wages2331NNSwage is2332VBZbe directly2333RBdirectly tied2334VVNtie to2335TOto the2336DTthe salary2337NNsalary for2338INfor services2339NNSservice rendered2340VVNrender .2341SENT. And2342CCand the2343DTthe pain2344NNpain and2345CCand suffering2346NNsuffering amount2347NNamount has2348VHZhave nothing2349NNnothing to2350TOto do2351VVdo with2352INwith your2353PP$your salary2354NNsalary ,2355,, your2356PP$your employment2357NNemployment ,2358,, or2359CCor anything2360NNanything else2361RBelse about2362INabout the2363DTthe employment2364NNemployment relationship2365NNrelationship .2366SENT. Plus2367RBplus ,2368,, there2369EXthere 's2370VBZbe a2371DTa strong2372JJstrong textual2373JJtextual argument2374NNargument .2375SENT. You2376PPyou do2377VVPdo n't2378RBn't have2379VHhave to2380TOto take2381VVtake my2382PP$my analysis2383NNanalysis .2384SENT. Congress2385NPCongress has2386VHZhave already2387RBalready distinguished2388VVNdistinguish between2389INbetween lost2390JJlost time2391NNtime pay2392NNpay and2393CCand other2394JJother factors2395NNSfactor associated2396VVNassociate with2397INwith a2398DTa personal2399JJpersonal injury2400NNinjury award2401NNaward .2402SENT. So2403RBso Congress2404NPCongress has2405VHZhave said2406VVNsay the2407DTthe parties2408NNSparty are2409VBPbe free2410JJfree to2411TOto only2412RBonly count2413VVcount as2414INas a2415DTa personal2416JJpersonal injury2417NNinjury award2418NNaward just2419RBjust the2420DTthe lost2421VVNlose wages2422NNSwage .2423SENT. So2424INso Congress2425NPCongress was2426VBDbe debating2427VVGdebate this2428DTthis back2429NNback in2430INin 19462431CD@card@ ,2432,, all2433PDTall these2434DTthese issues2435NNSissue about2436INabout what2437WPwhat to2438TOto do2439VVdo with2440INwith things2441NNSthing that2442WDTthat were2443VBDbe associated2444VVNassociate with2445INwith other2446JJother lost2447JJlost time2448NNtime ,2449,, and2450CCand they2451PPthey settled2452VVDsettle on2453INon this2454DTthis we2455PPwe 're2456VBPbe going2457VVGgo to2458TOto presume2459VVpresume it2460PPit 's2461VBZbe all2462RBall counted2463VVNcount ,2464,, but2465CCbut we2466PPwe 'll2467MDwill let2468VVlet you2469PPyou take2470VVtake out2471RPout anything2472NNanything that2473WDTthat 's2474VBZbe not2475RBnot related2476VVNrelate to2477TOto lost2478VVNlose wages2479NNSwage .2480SENT. So2481RBso ...2482:... a2483DTa question2484NNquestion ?2485SENT? [JUSTICE KAVANAUGH]2486LOC[JUSTICE KAVANAUGH] The2487DTthe court2488NNcourt ...2489:... court2490NNcourt of2491INof appeals2492NNSappeal relied2493VVNrely heavily2494RBheavily on2495INon the2496DTthe fact2497NNfact that2498IN/thatthat Congress2499NPCongress in2500RBin '2501POS' 752502CD@card@ and2503NPand '2504POS' 832505CD@card@ took2506VVDtake out2507RPout the2508DTthe reference2509NNreference to2510TOto payment2511NNpayment for2512INfor time2513NNtime lost2514VVDlose .2515SENT. [MS. BLATT]2516LOC[MS. BLATT] Sure2517NPSure .2518SENT. So2519RBso ,2520,, I2521PPI mean2522VVPmean ,2523,, let2524VVPlet 's2525POS's start2526NNstart again2527RBagain with2528INwith ...2529:... with2530INwith first2531JJfirst principles2532NNSprinciple .2533SENT. Under2534INunder that2535DTthat view2536NNview ,2537,, that2538WDTthat takes2539VVZtake out2540RPout ,2541,, I2542PPI mean2543VVPmean ,2544,, everything2545NNeverything ,2546,, the2547DTthe vacation2548NNvacation ,2549,, the2550DTthe holiday2551NNholiday ,2552,, everything2553NNeverything .2554SENT. So2555RBso that2556DTthat 's2557VBZbe fine2558JJfine .2559SENT. And2560CCand I2561PPI think2562VVPthink that2563IN/thatthat Respondent2564NNrespondent does2565VVZdo n't2566RBn't ...2567:... concedes2568VVZconcede that2569IN/thatthat away2570RBaway and2571CCand does2572VVZdo n't2573RBn't defend2574VVdefend it2575PPit for2576INfor good2577JJgood reason2578NNreason .2579SENT. And2580CCand that2581DTthat 's2582VBZbe because2583INbecause the2584DTthe ...2585:... the2586DTthe rule2587NNrule against2588INagainst superfluity2589NNsuperfluity has2590VHZhave the2591DTthe provisions2592NNSprovision in2593INin (2594(( e2595LSe )2596)) (2597(( 12598LS1 )2599)) and2600CCand (2601(( e2602LSe )2603)) (2604(( 42605LS4 )2606)) that2607WDTthat are2608VBPbe time2609NNtime lost2610VVDlose payments2611NNSpayment for2612INfor worker2613NNworker 's2614POS's compensation2615NNcompensation ,2616,, sickness2617NNsickness ,2618,, and2619CCand disability2620NNdisability .2621SENT. And2622CCand those2623DTthose exceptions2624NNSexception would2625MDwould n't2626RBn't be2627VBbe in2628INin there2629RBthere unless2630INunless they2631PPthey were2632VBDbe otherwise2633RBotherwise included2634VVNinclude within2635INwithin the2636DTthe operative2637JJoperative definition2638NNdefinition .2639SENT. But2640CCbut ,2641,, Justice2642NPJustice Kavanaugh2643NPKavanaugh ,2644,, let2645VVNlet 's2646POS's look2647NNlook at2648INat the2649DTthe timing2650NNtiming ,2651,, and2652CCand I2653PPI think2654VVPthink that2655IN/thatthat this2656DTthis is2657VBZbe pretty2658RBpretty dispositive2659JJdispositive as2660INas well2661RBwell .2662SENT. Congress2663NPCongress added2664VVDadd the2665DTthe sickness2666NNsickness ,2667,, worker2668NNworker 's2669POS's compensation2670NNcompensation ,2671,, and2672CCand disability2673NNdisability payments2674NNSpayment in2675INin 19772676CD@card@ and2677CCand then2678RBthen amended2679VVDamend them2680PPthem in2681INin 19812682CD@card@ .2683SENT. So2684RBso that2685DTthat was2686VBDbe after2687INafter Congress2688NPCongress took2689VVDtake out2690RPout the2691DTthe including2692VVGinclude remuneration2693NNremuneration paid2694VVNpay for2695INfor services2696NNSservice rendered2697VVNrender in2698INin '2699''' 752700CD@card@ .2701SENT. And2702CCand then2703RBthen when2704WRBwhen Congress2705NPCongress took2706VVDtake out2707RPout in2708INin ...2709:... I2710PPI 'm2711VBPbe sorry2712JJsorry ,2713,, in2714INin '2715POS' 752716CD@card@ ,2717,, when2718WRBwhen Congress2719NPCongress took2720VVDtake out2721RPout the2722DTthe phrase2723NNphrase ,2724,, then2725RBthen they2726PPthey added2727VVDadd the2728DTthe exceptions2729NNSexception later2730RBRlater ,2731,, they2732PPthey also2733RBalso left2734VVDleave in2735INin seven2736CDseven references2737NNSreference to2738TOto time2739VVtime lost2740JJlost and2741CCand personal2742JJpersonal injury2743NNinjury in2744INin (2745(( e2746LSe )2747)) (2748(( 22749LS2 )2750)) .2751SENT. So2752RBso we2753PPwe know2754VVPknow that2755IN/thatthat Congress2756NPCongress continued2757VVDcontinue to2758TOto think2759VVthink that2760DTthat time2761NNtime lost2762VVDlose payments2763NNSpayment were2764VBDbe covered2765VVNcover .2766SENT. Now2767RBnow comes2768VVZcome 19832769CD@card@ and2770CCand Congress2771NPCongress takes2772VVZtake out2773INout (2774(( e2775LSe )2776)) (2777(( 22778LS2 )2779)) ,2780,, but2781CCbut it2782PPit did2783VVDdo n't2784RBn't change2785VVchange the2786DTthe operative2787JJoperative definition2788NNdefinition in2789INin (2790(( e2791LSe )2792)) (2793(( 12794LS1 )2795)) ,2796,, and2797CCand it2798PPit left2799VVDleave in2800INin all2801PDTall the2802DTthe exceptions2803NNSexception for2804INfor worker2805NNworker 's2806POS's compensation2807NNcompensation ,2808,, sickness2809NNsickness and2810CCand disability2811NNdisability ,2812,, that2813WDTthat presupposed2814VVDpresuppose time2815NNtime lost2816VVNlose is2817VBZbe covered2818VVNcover .2819SENT. So2820RBso I2821PPI do2822VVPdo think2823VVthink that2824WDTthat ,2825,, you2826PPyou know2827VVPknow ,2828,, the2829DTthe including2830VVGinclude remuneration2831NNremuneration paid2832VVNpay for2833INfor time2834NNtime ...2835:... time2836NNtime lost2837VVDlose ,2838,, you2839PPyou know2840VVPknow ,2841,, is2842VBZbe fairly2843RBfairly read2844VVNread as2845INas an2846DTan illustrative2847JJillustrative example2848NNexample of2849INof the2850DTthe broader2851JJRbroad definition2852NNdefinition .2853SENT. I2854PPI 'm2855VBPbe going2856VVGgo to2857TOto briefly2858RBbriefly go2859VVgo over2860INover the2861DTthe 1042862CD@card@ argument2863NNargument if2864INif I2865PPI could2866MDcould .2867SENT. Just2868RBjust putting2869VVGput ...2870:... this2871DTthis is2872VBZbe the2873DTthe argument2874NNargument that2875IN/thatthat Respondent2876NNrespondent makes2877VVZmake as2878INas a2879DTa backup2880NNbackup that2881IN/thatthat ,2882,, because2883INbecause personal2884JJpersonal injury2885NNinjury awards2886NNSaward are2887VBPbe excluded2888VVNexclude from2889INfrom gross2890JJgross income2891NNincome under2892INunder 1042893CD@card@ ,2894,, and2895CCand an2896DTan employee2897NNemployee is2898VBZbe taxed2899VVNtax on2900INon his2901PP$his or2902CCor her2903PP$her income2904NNincome ,2905,, you2906PPyou should2907MDshould take2908VVtake out2909RPout gross2910JJgross income2911NNincome .2912SENT. And2913CCand I2914PPI 'm2915VBPbe not2916RBnot going2917VVGgo to2918TOto be2919VBbe able2920JJable to2921TOto explain2922VVexplain it2923PPit past2924JJpast that2925IN/thatthat point2926NNpoint ,2927,, but2928CCbut that2929DTthat 's2930VBZbe the2931DTthe beginning2932NNbeginning of2933INof his2934PP$his argument2935NNargument .2936SENT. The2937DTthe problem2938NNproblem with2939INwith it2940PPit is2941VBZbe ,2942,, first2943JJfirst of2944INof all2945DTall ,2946,, 32012947CD@card@ ,2948,, the2949DTthe tax2950NNtax ...2951:... the2952DTthe statute2953NNstatute that2954IN/thatthat taxes2955NNStaxis on2956INon income2957NNincome does2958VVZdo not2959RBnot use2960VVuse the2961DTthe word2962NNword gross2963JJgross income2964NNincome .2965SENT. It2966PPit just2967RBjust says2968VVZsay income2969NNincome .2970SENT. And2971CCand no2972DTno matter2973NNmatter what2974WPwhat word2975VVPword it2976PPit used2977VVDuse ,2978,, we2979PPwe think2980VVPthink it2981PPit just2982RBjust describes2983VVZdescribe the2984DTthe source2985NNsource of2986INof the2987DTthe tax2988NNtax .2989SENT. And2990CCand if2991INif you2992PPyou just2993RBjust look2994VVPlook at2995INat the2996DTthe language2997NNlanguage ,2998,, the2999DTthe employee3000NNemployee 's3001POS's income3002NNincome has3003VHZhave no3004DTno bearing3005NNbearing on3006INon either3007CCeither the3008DTthe tax3009NNtax base3010NNbase or3011CCor the3012DTthe amount3013NNamount of3014INof tax3015NNtax owed3016VVNowe .3017SENT. It3018PPit 's3019VBZbe just3020RBjust describing3021VVGdescribe the3022DTthe source3023NNsource .3024SENT. And3025CCand that3026DTthat tax3027NNtax base3028NNbase is3029VBZbe identically3030RBidentically defined3031VVNdefine for3032INfor the3033DTthe employer3034NNemployer in3035INin Section3036NPSection 32213037CD@card@ ,3038,, so3039RBso as3040INas a3041DTa textual3042JJtextual matter3043NNmatter ,3044,, it3045PPit can3046MDcan 't3047RB't be3048VBbe different3049JJdifferent .3050SENT. And3051CCand ,3052,, finally3053RBfinally ,3054,, Congress3055NPCongress incorporated3056VVDincorporate nine3057CDnine express3058JJexpress exclusions3059NNSexclusion from3060INfrom gross3061JJgross income3062NNincome into3063INinto the3064DTthe definition3065NNdefinition of3066INof compensation3067NNcompensation ,3068,, showing3069VVGshow Congress3070NPCongress knew3071VVDknow how3072WRBhow to3073TOto incorporate3074VVincorporate gross3075JJgross exclusions3076NNSexclusion when3077WRBwhen they3078PPthey wanted3079VVDwant to3080TOto ,3081,, and3082CCand Section3083NPSection 1043084CD@card@ is3085VBZbe not3086RBnot one3087CDone of3088INof them3089PPthem .3090SENT. And3091CCand if3092INif I3093PPI could3094MDcould reserve3095VVreserve the3096DTthe remainder3097NNremainder of3098INof my3099PP$my time3100NNtime .3101SENT. [CHIEF JUSTICE ROBERTS]3102LOC[CHIEF JUSTICE ROBERTS] Thank3103VVthank you3104PPyou ,3105,, counsel3106NNcounsel .3107SENT. Ms3108NNMs .3109SENT. Kovner3110NPKovner .3111SENT.