Justices Kagan and Sotomayor questioned Clement on whether corporations truly face a substantial burden in this situation.  They pointed out that the cost to accommodate employees’ access to contraception would be minimal, whether the employers choose to pay for the insurance or whether they choose to instead pay the tax for not insuring their employees.  In fact, Justice Sotomayor notes that paying the tax for not providing insurance at all would be “a lot less than the cost of health insurance.”  The clip ends on a lighthearted note; Justice Sotomayor reminds Clement that the money employers must pay for not providing health insurance coverage is a “tax,” not a “penalty,” as Clement refers to it.  Chief Justice Roberts—who memorably wrote the opinion upholding the ACA by finding that Congress, under its taxation powers, can require employers to pay a “tax” when they do not provide insurance coverage—elicited laughter from the audience by chiming in that Justice Sotomayor is right about calling it a tax, not a penalty.