There are three types of exemptions. There's the tax policy exemption. There is, for lack of a better word, the sort of court-ordered requirement if the Supreme Court makes a decision, and then there are emergencies that may arise.
An exemption is an exemption. There's no calculation in terms of.... The emergency could be a public safety emergency. It could be an environmental emergency. The court order could be a public safety emergency. It could be an economic emergency.
The grounds for an exemption are pretty black and white, and there is no priority given to one or the other. Departments apply for exemptions and are granted them.