Claimant-Appellant James E. Sursely appeals a decision of the Court of Appeals for Veterans Claims (“Veterans Court”) affirming a decision of the Board of Veterans’ Appeals (“Board”) that denied his claim for two separate clothing allowances pursuant to 38 U.S.C. § 1162.
See Sursely v. Peake,
BACKGROUND
Mr. Sursely served on active duty from December 1966 to November 1969 in the Republic of Vietnam. On January 11, 1969, he “was hit by a land mine,” which (among other injuries) required a left-hip disarticulation, an above-the knee amputation of his right leg, and an above-the-elbow amputation of his left arm. Mr. Sursely was retired from active duty due to permanent disability. On January 8, 1970, the Department of Veterans Affairs (“VA”) awarded Mr. Sursely a 100% disability rating, found service connection, and awarded special monthly compensation pursuant to 38 U.S.C. § 314 (now 38 U.S.C. § 1114 (2006)).
The VA received Mr. Sursely’s claim for two separate clothing allowances in March 2003. Mr. Sursely explained in his application that he “is entitled to an annual clothing allowance for [his] artificial arm, which is a prosthetic appliance that tends to wear and/or tear shirts.... In addition, Mr. Sursely qualifies for a separate clothing allowance based upon loss of both legs that requires the use of a wheelchair that tends to wear and/or tear pants.”
The VA Regional Office (“RO”) requested the Director of the Compensation and Pension Service (“Director”) to provide an advisory opinion on whether § 1162, which authorizes annual payment to veterans whose disabilities require clothing-damaging orthopedic appliances, permitted more than one annual clothing allowance. The Director interpreted the statute to permit only a single allowance based primarily on § 1162’s use of the phrase “a (emphasis added) clothing allowance.” Jt. Appx. at 53. The Director also found support for this interpretation in the implementing regulation, 38 C.F.R. § 3.810, which “mirrored” the statutory language. Based on that interpretation, the RO denied Mr. Sursely’s request for a second clothing allowance.
*1354 After Mr. Sursely appealed this determination, the Board stated
The Board is sympathetic to the veteran’s argument that he has separate and distinct service connected disabilities which require separate and distinct clothing allowances; however, the plain language of the statute and implementing regulation is that a single annual clothing allowance is payable. Accordingly, the veteran’s claim must be denied for lack of legal merit.
Mr. Sursely appealed again to the Veterans Court, which again upheld the denial of benefits, on the grounds that “the statutory language in section 1162 clearly provides only one clothing allowance per eligible veteran.”
Sursely,
DISCUSSION
I. Jurisdiction and Standard of Review
This court has exclusive jurisdiction to review appeals from the Veterans Court. 38 U.S.C. § 7292(c). Our jurisdiction is limited, however, depending on the matter reviewed. We lack jurisdiction to review factual determinations outside of constitutional claims, but can review questions of law.
Id.
at § 7292(d). The jurisdictional grant further distinguishes between statutory interpretation and regulatory interpretation.
Id.
We review the Veterans Court’s interpretation of a statute de novo,
Boggs v. Peake,
This case presents a question of statutory, rather than regulatory, interpretation. The statute at issue in this appeal, § 1162, states that:
The Secretary under regulations which the Secretary shall prescribe, shall pay a clothing allowance of $588 per year to each veteran who—
(1) because of a service-connected disability, wears or uses a prosthetic or orthopedic appliance (including a wheelchair) which the Secretary determines tends to wear out or tear the clothing of the veteran; or
(2) uses medication which
(A) a physician has prescribed for a skin condition which is due to a service-connected disability, and
(B) the Secretary determines causes irreparable damage to the veteran’s outergarments.
38 U.S.C. § 1162 (2003). 1 The implementing regulation provides that “a veteran who has a service-connected disability ... is entitled, upon application therefor, to an annual clothing allowance as specified in 38 U.S.C. 1162. The annual clothing allowance is payable in a lump sum, and [listed] eligibility criteria must also be satisfied.” 38 C.F.R. § 3.810 (2008).
The Veterans Court determined that the relevant portion of the implementing regulation is “indistinguishable” from the statute with respect to the number of authorized clothing allowances, and we
*1355
agree.
Sursely,
The government argues that the regulation itself constitutes an interpretation of the statute and that that interpretation is subject to
Chevron
deference.
See Chevron U.S.A. Inc. v. Natural Res. Def. Council, Inc.,
Consequently, the sole question presented for our review is one of statutory interpretation. The Director’s opinion is of course entitled to respect to the extent that it has the “power to persuade,”
Skidmore v. Swift & Co.,
II. Statutory Interpretation
“[T]he starting point in every case involving construction of a statute is the language itself.”
Santa Fe Indus., Inc. v. Green,
The Director, the Board, and the Veterans Court all emphasized that the statute authorizes “a clothing allowance,” *1356 in the singular. 3 38 U.S.C. § 1162 (emphasis added). Based on this phrasing, the VA determined that it was not statutorily authorized to pay more than one clothing allowance to Mr. Sursely and denied Mr. Sursely’s request for a second clothing allowance for his independently qualifying orthopedic appliances affecting different articles of clothing. We disagree with this interpretation.
The United States Code provides very few intrinsic rules of construction. However, 1 U.S.C. § 1 (2006) provides that “unless the context indicates otherwise— words importing the singular include and apply to several persons, parties, or things; words importing the plural include the singular.” As a result, it is impossible to determine the proper boundaries of the Secretary’s authority pursuant to § 1162 with reference only to the singular nature of the indefinite article “a.” Instead, a more thorough consideration of the statutory provision as a whole is required to provide the appropriate context.
See, e.g., Pollard v. E.I. du Pont de Nemours & Co.,
In relevant part, the statute provides for “a clothing allowance” for “each veteran” who, “because of a service-connected disability, wears or uses a prosthetic or orthopedic appliance (including a wheelchair) which the Secretary determines tends to wear out or tear the clothing of the veteran.” 38 U.S.C. § 1162. The key to clearly understanding the statute is the connection between the phrases “a clothing allowance” (setting out the benefit) and “a prosthetic or orthopedic appliance” (setting out the qualification for the benefit). This language is not a limitation, and does not expressly limit the veteran to a single clothing allowance. Instead, by linking receipt of the benefit to a single qualifying appliance, Congress recognized that multiple appliances might allow the award of multiple benefits. 4
To the extent that the Veterans Court’s contrary interpretation suggests ambiguity in the statute, two factors require us to resolve that ambiguity in Mr. Sursely’s favor. First, the link between a single clothing allowance and a single qualifying appliance is supported by Congress’s decision to amend the statute in 1989.
See, e.g., Stone v. INS,
In 1989, however, Congress amended the statute to delete the reference to multiple appliances. Veterans’ Benefits Amendments of 1989, Pub.L. No. 101-237, § 112, 103 Stat. 2062, 2065. The present statute now provides for a clothing allowance based on a disability necessitating the use of “a prosthetic or orthopedic appliance.” The amended language indicates that the statute no longer contemplates the payment of a single clothing allowance for the use of multiple appliances. By changing the qualification for a clothing allowance from single or multiple orthopedic appliances to only a single qualifying appliance, Congress evidenced a clear intent to provide additional benefits for those veterans such as Mr. Sursely who use multiple orthopedic appliances.
Second, in the face of statutory ambiguity, we must apply the rule that “interpretive doubt is to be resolved in the veteran’s favor.”
5
Brown,
In addition to its primary focus on the word “a” in the statute, the Veterans Court raised two additional points in support of its conclusion that the statute authorized a single annual clothing allowance, neither of which is persuasive. First, the Veterans Court viewed the statute’s applicability to prosthetic appliances or certain skin problems as evidence that only a single annual clothing allowance was authorized, but we disagree with its analysis. It reasoned that because a veteran could qualify for a clothing allowance through use of a prosthetic appliance “or” through use of certain skin medications, “fulfilling the requirements of
both
subsections would not lead to any greater clothing allowance than fulfilling the requirements of one subsection because the statute authorizes the Secretary to pay ‘a clothing allowance to each veteran’ who satisfies the criteria of either subsection.”
Sursely,
Second, the Veterans Court rejected Mr. Sursely’s proposed interpretation as “irra
*1358
tional” because it would permit a veteran with multiple prosthetic appliances affecting a single article of clothing to receive multiple clothing allowances.
Sursely,
CONCLUSION
Because the Veterans Court erroneously concluded that the statute prohibited the award of multiple clothing allowances to a veteran, we reverse and remand for a determination of whether Mr. Sursely qualifies for multiple clothing allowances under the statute as we have interpreted it.
REVERSED AND REMANDED
Costs to Appellant.
Notes
. An appliance that meets these statutory requirements shall hereinafter be referred to as a "qualifying appliance.”
. The government does not argue that the Director’s opinion letter should receive deference under
Chevron.
However, we note that, as a direct interpretation of the statute, the Director’s opinion letter is not the type of formal exercise of delegated authority entitled to deference under
Chevron. See United States v. Mead Corp.,
. All three also emphasized that the implementing regulation similarly refers to “ft]he clothing allowance,” but as discussed above this simply paraphrases the statutory language — it does not interpret it. 38 C.F.R. § 3.810 (emphasis added).
. Because the statute speaks in mandatory language, the Secretary is in fact required to pay multiple clothing allowances to a veteran who, as determined under the Secretary's regulations, uses multiple qualifying appliances. 38 U.S.C. § 1162'("The Secretary ... shall pay a clothing allowance” upon determining that the veteran qualifies (emphasis added)).
. Because the Secretary has not provided an interpretation of the statute eligible for
Chevron
deference, we need not consider the applicability of
Sears
v.
Principi,
. If multiple prosthetic appliances affect the same garment, this might in some circumstances cause that garment to wear out faster than if affected by a single prosthetic appliance. In such cases, additional allowances would not be irrational at all.
