The U.S. Supreme Court added BNSF Railway Company v. Michael D. Loos to its October term, scheduling a resolution to the issue of whether a railroad’s payment to an employee for time lost from work is subject to employment taxes under the Railroad Retirement Tax Act, or RRTA. Far from a one-off tax matter, the case impacts thousands of claims from railway workers each year and raises interesting questions about history, statutory construction, and the proper deference to administrative agencies.

Full article (subscription required)