Education and Child Care

The Six Quarters

In each of the six calendar quarters from April 1, 2020 through September 30, 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19 were in force on the quarter's first day and on its last day, and in each quarter they caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in education and child care throughout the United States. This section states the orders in force in each quarter, how they reached the twelve functions, and the finding in the terms of Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026) (Tri-State), the decision in which the United States (the Government as litigant) agreed to the definitions of "suspension" and "due to" that the court then applied.⁸⁴ The third quarter of 2021 is treated at length in its own section, written to be read alone.

The second quarter of 2020

On April 1, 2020 every State's K-12 school buildings were closed to students by order, or by a gubernatorial directive that every school obeyed and that the State's gathering and stay-at-home orders of the same week made binding on every school: New Jersey's Executive Order 104 had closed every public, private and parochial school and ceased in-person higher education from March 18 (Ex. SEC-15-011); Michigan's Executive Order 2020-05 had closed "all public, nonpublic, and boarding schools" from March 16 (Ex. SEC-15-048); Illinois's Executive Order 2020-05 had closed "all public and private schools" from March 17 (Ex. SEC-15-025); Kansas's Executive Order 20-07 had closed every K-12 building "whether public or private" through May 29 (Ex. SEC-15-057); Colorado's D 2020 007 had suspended normal in-person instruction at every public and private P-12 school from March 23 (Ex. SEC-15-076); Texas's GA-08 had ordered that "schools shall temporarily close" from March 20 (Ex. SEC-15-070); Georgia's, Ohio's, Virginia's, Connecticut's, Minnesota's, Washington's, Oregon's, North Carolina's, Massachusetts's, Louisiana's, Alabama's, Mississippi's, South Carolina's, Nevada's, Wyoming's, Alaska's, North Dakota's, New Hampshire's, Vermont's, Delaware's and New York's orders had done the same (Ex. SEC-15-039; Ex. OH-003; Ex. SEC-15-056; Ex. SEC-15-032; Ex. SEC-15-020; Ex. WA-005; Ex. OR-004; Ex. NC-002; Ex. MA-004; Ex. LA-002; Ex. AL-005; Ex. MS-005; Ex. SC-002; Ex. NV-007; Ex. WY-004; Ex. AK-010; Ex. ND-002; Ex. NH-002; Ex. VT-002; Ex. DE-067; Ex. NY-011).⁸⁵ By May 6, 2020 forty-eight States had closed for the remainder of the 2019-20 year, and on June 30, 2020, the quarter's last day, Ohio's Second Amended Order still held every K-12 building closed "until 11:59 p.m. on June 30, 2020," Massachusetts's schools were not to reopen for normal operations before June 29, Michigan's K-12 sports remained suspended "while any state of emergency ... is in effect," and no State permitted unconditional in-person instruction (Ex. SEC-15-077; Ex. MA-014; Ex. SEC-15-051; Ex. OH-080; Ex. SEC-15-001).⁸⁶ Child care was closed to all but the children of essential workers in New Jersey from April 1 to June 15, in Ohio from March 26 to May 31, in Massachusetts from March 23 to June 29, in Pennsylvania from March 17, in Maryland from March 27, in Delaware from April 6, in Vermont from March 18, in Oregon from March 25 under Executive Order 20-12 and from April 23 under Executive Order 20-19, in Illinois under the stay-at-home order, in Kentucky from March 20 to June 15, in Wyoming from March 19, in Rhode Island from March 16 to June 1, and in the District of Columbia under OSSE's approved-closure regime from March 13 and the stay-at-home order from April 1, and it operated elsewhere under emergency ratios, essential-worker priority and stable groups of ten (Ex. SEC-15-012; Ex. SEC-15-071; Ex. MA-006; Ex. MA-013; Ex. PA-083; Ex. MD-034; Ex. DE-011; Ex. VT-005; Ex. OR-007; Ex. OR-013; Ex. ECO-B-081; Ex. KY-070; Ex. WY-004; Ex. RI-089; Ex. DC-083; Ex. DC-006; Ex. CA-046; Ex. MET-SAN-003; Ex. MO-045; Ex. SEC-15-049; Ex. CO-063).⁸⁷ Higher education had ceased in-person instruction in New Jersey, Washington, Oregon, Georgia and Virginia by order and everywhere by the stay-at-home orders that confined the campuses; the University of California, the State University System of Florida and the University of Minnesota's students in critical sectors returned only under order (Ex. SEC-15-011; Ex. WA-008; Ex. OR-059; Ex. OR-060; Ex. SEC-15-039; Ex. AGY-ST-EDUCATION-HIGHER-ED-051; Ex. AGY-ST-EDUCATION-HIGHER-ED-027; Ex. MN-019).⁸⁸ The federal layer was in force on every day: the Student and Exchange Visitor Program's March 9 terms, the paid-leave mandate from April 1, the entry proclamations, the Department of Education's waivers and the nationwide meal waivers (Ex. SEC-15-004; Ex. FED-170; Ex. FED-171; Ex. FED-200; Ex. FED-201; Ex. AGY-FED-LABOR-IMMIGRATION-051; Ex. AGY-FED-HEALTH-OTHER-100).⁸⁹ In the metros, New York City's child care order closed school-based and other programs from April 3, Riverside County closed every school and college through June 19, San Diego County confined child care to stable groups, Jackson County prohibited "School Operations," Marion County's orders closed schools through May 15 and Oakland and Wayne Counties screened every child care center (Ex. MET-NYC-038; Ex. MET-RIV-004; Ex. MET-RIV-010; Ex. MET-SAN-003; Ex. MET-KC-026; Ex. MET-IND-004; Ex. MET-IND-005; Ex. MET-DET-018; Ex. MET-DET-052).⁹⁰

IN was terminated in every State for the quarter. RL was compelled in its place, without the laboratory, studio, athletic, housing and dining revenue the classroom carries. EC was terminated for every family outside the essential list in at least twelve States and the District and cut to emergency ratios everywhere else; the Bureau of Labor Statistics counted 372,000 child day care jobs lost between February and April 2020, 35.5 percent of the industry (Ex. SEC-15-009). TR was idled; FS was converted from congregate meals to curbside distribution under federal waiver; AC was cancelled for the season, by name in Michigan, New Mexico, Arkansas and Vermont's gathering cap; AD closed with the campuses and the consulates; CP emptied in March and stayed empty; HR lost its fingerprinting and licensing counters; OP moved to telework under the general orders; WF was confined at home with its own children under the closure orders and compensated by federal mandate; CB, the families, were under stay-at-home orders in forty-two States and territories.⁹¹

During the calendar quarter beginning April 1, 2020 and ending June 30, 2020, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the school-closure orders of every State and the District of Columbia, and the stay-at-home, gathering, child care, reopening-condition and rule-suspension orders in force beside them in the quarter (Ex. SEC-15-011; Ex. SEC-15-048; Ex. SEC-15-025; Ex. SEC-15-057; Ex. SEC-15-076; Ex. SEC-15-070; Ex. SEC-15-077; Ex. SEC-15-039; Ex. SEC-15-056; Ex. SEC-15-032; Ex. SEC-15-020; Ex. NY-011; Ex. WA-005; Ex. OR-004; Ex. MA-014; Ex. NC-004; Ex. LA-008; Ex. MO-005; Ex. IN-014; Ex. MN-016; Ex. CT-017; Ex. GA-009; Ex. KS-005; Ex. NV-072; Ex. WY-004; Ex. DE-069; Ex. NH-016; Ex. VT-011; Ex. AK-015; Ex. ND-010; Ex. IA-003; Ex. NE-008; Ex. SC-002; Ex. AL-004; Ex. MS-013; Ex. TN-004; Ex. KY-006; Ex. AZ-021; Ex. TX-010; Ex. OK-013; Ex. WV-009; Ex. ID-017; Ex. MT-003; Ex. UT-004; Ex. HI-050; Ex. RI-020; Ex. MD-034; Ex. DC-005; Ex. AGY-ST-EDUCATION-HIGHER-ED-039), and Florida's Department of Education emergency order of March 16, 2020 closing schools for the year and New Mexico's public health order and Public Education Department directive of March 12, 2020 and remainder-of-year closure of March 27, 2020, the child care closure and emergency-only orders (Ex. SEC-15-012; Ex. SEC-15-071; Ex. MA-006; Ex. PA-083; Ex. MD-034; Ex. DE-011; Ex. VT-005; Ex. OR-007; Ex. OR-013; Ex. KY-070; Ex. RI-089; Ex. DC-083), the higher-education cessation orders (Ex. SEC-15-011; Ex. WA-008; Ex. OR-059), the stay-at-home orders of forty-two States and territories, the federal paid-leave mandate, entry proclamations and SEVP terms (Ex. FED-170; Ex. FED-200; Ex. SEC-15-004) and the metro orders collected above, caused a temporary delay, interruption and termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by closing every classroom in the country to students, by confining child care to the children of essential workers or to emergency ratios, by emptying every campus, by cancelling every season, ceremony and camp, and by keeping the industry's own workforce at home with its own children.⁹²

The third quarter of 2020

On July 1, 2020 no State permitted unconditional in-person instruction, and the reopening orders and mandatory guidance issued between June and August fixed the date and the terms of every return (Ex. SEC-15-002). Arizona barred in-person instruction before August 17 and then required on-site learning for students in need under public health benchmarks (Ex. SEC-15-019; Ex. AZ-023; Ex. AZ-026); California barred in-person instruction in every county on the monitoring list, thirty-three of fifty-eight on July 20, and made the schools guidance mandatory (Ex. SEC-15-053); Michigan tied in-person instruction to its reopening phases and required preparedness plans (Ex. SEC-15-052); New Jersey permitted in-person instruction only under mandatory six-foot distancing, face coverings and screening and required remote instruction where the standards could not be met, restarted higher education from July 1 only under submitted plans, and reopened child care and camps only under Department of Health standards (Ex. SEC-15-014; Ex. SEC-15-018; Ex. SEC-15-013); Illinois permitted in-person instruction only under Phase 4's conditions of fifty or fewer per space, face coverings and screening (Ex. IL-020; Ex. AGY-ST-EDUCATION-HIGHER-ED-011); Minnesota's Safe Learning Plan fixed each district's learning model by county case rate (Ex. MN-028); Oregon's Ready Schools, Safe Learners made its metrics mandatory (Ex. OR-022); Washington's Proclamation 20-70 governed transportation and remote learning and its 20-12.1 fixed the conditions of fall higher education (Ex. WA-045; Ex. WA-038); Vermont barred any opening before September 8 (Ex. VT-028); West Virginia barred in-person pre-K-12 instruction before September 8 and then tied it to its county alert map (Ex. WV-044; Ex. WV-046; Ex. WV-048); Iowa presumed in-person instruction but held every district to its proclamations (Ex. IA-020); Kansas's Executive Order 20-59 required mitigation procedures in every K-12 school from August 10 (Ex. KS-033); Texas's Education Agency fixed the public health planning requirements of the year under GA-28 through GA-30 (Ex. TX-052); Florida ordered every school board to open brick-and-mortar schools five days a week in August (Florida Department of Education, Emergency Order No. 2020-EO-06 (July 6, 2020) (Ex. FL-073; Ex. SEC-15-091)); Nevada's Directive 022 permitted reopening at the lesser of fifty percent or fifty persons per space and Directive 028 required face coverings of every K-12 student and staff member (Ex. NV-018; Ex. NV-023); Connecticut's Executive Order 9 made its reopening plan binding from September 4 (Ex. CT-026; Ex. CT-072); New York permitted in-person instruction from September 1 only under the Department of Health's interim guidance (Ex. NY-035; Ex. NY-122); Maine's Executive Order 7 governed pre-K-12 from August 26 (Ex. ME-036); Delaware's Twenty-Fifth Modification required face coverings of every student from August 27 (Ex. DE-029); and Louisiana's BESE standards and reporting order governed every school from July 14 and September 1 (Ex. LA-072; Ex. LA-053).⁹³ Statewide school face-covering orders, each one of the workplace infection-prevention and exposure-control requirements that the reopening orders imposed beside screening, distancing and cohort rules, were in force on September 30 in Ohio (every K-12 and child care setting and every school bus from August 14), Mississippi (every person in every school building from August 4), Alabama (students in grade two and above from July 29), Indiana (grade three and above from July 27), Kansas, Utah (every public and private K-12 school from July 17), Arizona (every school from July 23 under Executive Order 2020-51 paragraph 5), Nevada, Louisiana, Pennsylvania, South Carolina, Maine, Illinois, New Jersey, Delaware and Connecticut (Ex. SEC-15-069; Ex. OH-032; Ex. SEC-15-058; Ex. MS-034; Ex. AL-030; Ex. KS-033; Ex. UT-019; Ex. AZ-026; Ex. NV-023; Ex. LA-072; Ex. PA-015; Ex. SC-057; Ex. ME-034; Ex. IL-020; Ex. SEC-15-014; Ex. DE-029; Ex. CT-026).⁹⁴ The largest metros went further: Los Angeles County closed every K-12 school to in-person instruction from July 18; Dallas County's Local Health Authority barred on-campus instruction from July 16 to August 10 and Tarrant County's to September 27; Harris County barred it before September 8 and Bexar County before September 7; Sacramento County closed every public and private school from August 28; Marion County sent middle and high schools of four hundred or more online or hybrid from August 6; Montgomery County, Maryland barred in-person instruction at every nonpublic school from August 5 to 7 until the Governor intervened; Dane County confined in-person instruction to grades K-2 from August 24 until the Supreme Court of Wisconsin enjoined it on September 10; Milwaukee barred in-person sessions absent an approved plan; and the Clark County and Washoe County School Districts opened in distance education (Ex. MET-LA-009; Ex. MET-DFW-026; Ex. MET-DFW-049; Ex. MET-HOU-040; Ex. MET-SAT-036; Ex. MET-SAT-040; Ex. MET-SAT-044; Ex. MET-SAC-023; Ex. MET-IND-023; Ex. MET-IND-026; Ex. MET-IND-032; Ex. MET-DCM-005; Ex. MET-DCM-006; Ex. MET-MKE-012; Ex. MET-MKE-013; Ex. MET-MKE-059; Ex. MET-MKE-060; Ex. MET-LAS-040; Ex. MET-LAS-041).⁹⁵ Child care reopened under conditions: Ohio's emergency ratios and employee face coverings from May 31, New Jersey's standards from June 15, Massachusetts's from June 29, Kentucky's groups of ten from June 15, Oregon's emergency child care regime throughout, Maryland's controls throughout, and the camp orders of New Jersey, Arkansas and Ohio governed the summer (Ex. SEC-15-071; Ex. SEC-15-013; Ex. MA-022; Ex. KY-070; Ex. OR-013; Ex. MD-034; Ex. AR-085; Ex. OH-067).⁹⁶ The federal layer continued: the paid-leave mandate through December 31, the SEVP rule of July 6 that for eight days told every college its online-only students could not remain in the United States, its rescission on July 14 and the restored March terms, the entry proclamations, the renewed public health emergency and the meal waivers (Ex. FED-171; Ex. FED-172; Ex. SEC-15-005; Ex. AGY-FED-LABOR-IMMIGRATION-071; Ex. FED-200; Ex. FED-012; Ex. AGY-FED-HEALTH-OTHER-100).⁹⁷

IN was delayed to a State-fixed date in every State, barred outright statewide in Arizona before August 17 and in the largest counties of California, Texas, Indiana and Wisconsin for weeks or months, and permitted elsewhere only in cohorts, under face-covering and distancing requirements; Burbio reported on September 10, 2020 that most or a majority of schools were virtual or hybrid in about half the States (Ex. SEC-15-002). RL ran as a second system beside the classroom. EC reopened under ratios that cut licensed capacity, and NAEYC counted 18 percent of centers still closed on July 13 with enrollment down 67 percent (Ex. SEC-15-006). TR carried riders under face-covering and distancing requirements where it ran at all. FS served classroom meals under waiver. AC ran, where it ran, under Massachusetts's sector rules, Nebraska's guidelines, Arkansas's directives and every State's gathering cap (Ex. AGY-ST-EDUCATION-HIGHER-ED-036; Ex. NE-036; Ex. AR-072). AD lost its fall international cohort to the entry and consular orders; first-time enrollment fell 13.1 percent (Ex. SEC-15-007). CP reopened only under submitted plans. HR screened every adult daily. OP ran under the reopening orders' occupancy, screening and face-covering rules. WF took paid leave under federal mandate whenever a child's school or place of care stayed closed. CB, the families, faced the same closures.

During the calendar quarter beginning July 1, 2020 and ending September 30, 2020, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the reopening orders that fixed the date and conditions of in-person instruction in every State (Ex. SEC-15-019; Ex. SEC-15-053; Ex. SEC-15-052; Ex. SEC-15-014; Ex. SEC-15-018; Ex. IL-020; Ex. MN-028; Ex. OR-022; Ex. WA-045; Ex. VT-028; Ex. WV-044; Ex. IA-020; Ex. KS-033; Ex. TX-052; Ex. NV-018; Ex. CT-026; Ex. NY-035; Ex. ME-036; Ex. DE-029; Ex. LA-072), the statewide school and child care face-covering orders of at least fifteen States, imposed beside screening and distancing rules as infection-prevention and exposure-control requirements (Ex. SEC-15-069; Ex. SEC-15-058; Ex. AL-030; Ex. UT-019; Ex. AZ-026; Ex. NV-023; Ex. PA-015; Ex. SC-057), the metro orders barring on-campus instruction (Ex. MET-LA-009; Ex. MET-DFW-049; Ex. MET-HOU-040; Ex. MET-SAT-036; Ex. MET-SAC-023; Ex. MET-IND-026; Ex. MET-MKE-012), the child care reopening conditions (Ex. SEC-15-071; Ex. SEC-15-013; Ex. MA-022; Ex. KY-070; Ex. OR-013) and the federal leave, SEVP and entry instruments (Ex. FED-171; Ex. SEC-15-005; Ex. FED-200), caused a temporary delay, interruption and termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by fixing the day on which a classroom could reopen and the number of children who could sit in it, by barring the classroom altogether in the largest counties, by cutting every child care room to emergency ratios, and by holding every campus, camp and game to a plan the State had to approve.⁹⁸

The fourth quarter of 2020

On October 1, 2020 the third quarter's regimes continued in every State; Michigan's school rules moved from executive orders to epidemic orders after October 2, 2020, when In re Certified Questions displaced the executive orders (Executive Order 2020-185, Ex. MI-047, scheduled to take effect October 5, 2020, was held invalid on October 2 before it took effect and is not relied on as an order in force) (Ex. MET-DET-032). Between November 13, 2020 and December 31, 2020 the States ordered schools back to the screen by name: Kentucky's Executive Order 2020-969 ceased in-person instruction at every public and private K-12 school from November 23, with middle and high schools remote through January 4, 2021 (Ex. KY-034); Michigan's epidemic orders closed high schools and colleges to in-person instruction from November 18 to December 20 (Ex. MI-061; Ex. MI-062); New Mexico's orders closed in-person instruction through January 15, 2021 (Ex. NM-046; Ex. NM-047); West Virginia closed every school to remote learning from November 26 to December 2 and barred every youth winter sport from November 13 (Ex. WV-052; Ex. WV-054); Minnesota paused organized youth sports from November 21 through January 4, 2021 (Ex. MN-032); Marion County sent every school virtual from November 30 to January 15, 2021 (Ex. MET-IND-035; Ex. MET-IND-039); Montgomery County, Pennsylvania's Board of Health ordered every public and private K-12 school virtual from November 23 to December 6, 2020 (Ex. MET-PHL-088); New York City closed the schools of its cluster zones from October 12 and held every non-public and charter school to distancing, masking and quarantine requirements from November 5 (Ex. MET-NYC-039; Ex. MET-NYC-044); Philadelphia sent its high schools and colleges online from November 20 (Ex. MET-PHL-010; Ex. MET-PHL-011); Pennsylvania barred school sports from December 12 and held substantial-transmission counties' schools to attestation from November 24 (Ex. PA-028; Ex. PA-071; Ex. PA-073); Arizona's Emergency Measure 2020-04 placed every school under a face-covering requirement, as an exposure-control condition beside the State's public health benchmarks, from November 19 (Ex. AZ-031); Iowa ordered every employer to enable remote work from November 11 and placed its schools under face-covering requirements, as one of the airborne-transmission controls of the December proclamations (Ex. IA-032); Utah's, North Dakota's, Nebraska's, Mississippi's, Los Angeles County's, San Diego County's, St. Louis County's and Sacramento County's winter orders re-capped every gathering, event and campus (Ex. UT-035; Ex. ND-062; Ex. ND-067; Ex. NE-021; Ex. NE-025; Ex. MET-LA-010; Ex. MET-LA-012; Ex. MET-SAN-016; Ex. MET-STL-074; Ex. MET-SAC-011; Ex. MET-SAC-012); and Denver's higher-education order of October 16 governed every campus in the city (Ex. MET-DEN-037).⁹⁹ The school face-covering and exposure-control orders of the third quarter remained in force in every State that had issued them, and Oregon's, Minnesota's, New Mexico's, Kentucky's, West Virginia's and New York's metrics decided whether a school could open at all (Ex. SEC-15-069; Ex. SEC-15-058; Ex. OR-022; Ex. MN-028; Ex. NM-041; Ex. KY-034; Ex. WV-046; Ex. NY-008).¹⁰⁰ The federal layer ran to December 31: the paid-leave mandate, the Head Start rule of December 7, the P-EBT rule of November 4, the SEVP terms, the entry proclamations and the renewed public health emergency (Ex. FED-172; Ex. AGY-FED-HEALTH-OTHER-089; Ex. AGY-FED-HEALTH-OTHER-098; Ex. AGY-FED-LABOR-IMMIGRATION-073; Ex. FED-201; Ex. FED-013).¹⁰¹

IN was terminated again by name in Kentucky, Michigan, New Mexico, West Virginia, Marion County, New York City's zones, Montgomery County (Pennsylvania) and Philadelphia, and held to metrics, cohorts, face coverings and quarantines everywhere else. RL was compelled a second time. EC ran under ratios and the quarantine rules that closed rooms for fourteen days per exposure. TR carried riders under the face-covering requirements of the States' school infection-prevention and exposure-control orders. FS served in classrooms. AC was paused by name in Minnesota, West Virginia, Michigan and Pennsylvania and capped everywhere. AD ran open houses by video. CP emptied again in Michigan and Denver and ran under testing orders in Utah (Ex. AGY-ST-EDUCATION-HIGHER-ED-046). HR screened, excluded and, in Oklahoma, was tested under the teacher and support-employee testing plan that the Third Amended Executive Order 2020-20 directed (Ex. OK-029). OP ran under the winter telework orders. WF was quarantined and took federal leave through December 31. CB, the families, faced the same closures.

During the calendar quarter beginning October 1, 2020 and ending December 31, 2020, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the 2020-21 operating orders of every State (Ex. SEC-15-014; Ex. IL-020; Ex. MN-028; Ex. OR-022; Ex. CT-026; Ex. NY-122; Ex. TX-052; Ex. NV-023; Ex. ME-036; Ex. IA-032; Ex. KS-033; Ex. AL-038; Ex. SEC-15-069; Ex. SEC-15-058; Ex. AZ-031), the winter re-closure orders (Ex. KY-034; Ex. MI-061; Ex. MI-062; Ex. NM-046; Ex. WV-052; Ex. WV-054; Ex. MN-032; Ex. MET-IND-035; Ex. MET-NYC-039; Ex. MET-NYC-044; Ex. MET-PHL-010; Ex. MET-PHL-088; Ex. PA-028), the child care conditions (Ex. KY-070; Ex. OR-013; Ex. MD-034; Ex. NJ-019; Ex. IN-038) and the federal leave, Head Start, SEVP and entry instruments (Ex. FED-172; Ex. AGY-FED-HEALTH-OTHER-089; Ex. AGY-FED-LABOR-IMMIGRATION-073; Ex. FED-201), caused a temporary delay, interruption and termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by closing classrooms a second time by name in eight jurisdictions and by holding every other classroom, room, bus, cafeteria, gymnasium and dormitory to State-set metrics, cohorts, masks and quarantines.¹⁰²

The first quarter of 2021

On January 1, 2021 New Mexico's in-person instruction remained closed through January 15, Kentucky's middle and high schools through January 4, Marion County's schools through January 15 and Philadelphia's high schools and colleges through January 15; Michigan's high schools had reopened on December 21 under epidemic-order conditions; West Virginia's red-county high schools remained closed; Kentucky's Healthy at School expectations became mandatory on January 4; Minnesota's sports pause ran to January 4 (Ex. NM-047; Ex. NM-049; Ex. KY-034; Ex. KY-037; Ex. MET-IND-039; Ex. MET-IND-041; Ex. MET-PHL-011; Ex. MI-062; Ex. WV-055; Ex. MN-032).¹⁰³ The return was then ordered on a State-set date and under State-set conditions: Iowa's statute of January 29 (in-person option by February 15), West Virginia's Executive Orders 1-21 and 7-21 (elementary and middle schools from January 19; all schools five days from March 24), New Hampshire's Emergency Order #85 (two days by March 8), Arizona's Executive Order 2021-04 (in-person by March 15), North Carolina's S.L. 2021-4 (March 11), Oregon's Executive Order 21-06 (K-5 by March 29; grades 6-12 by April 19), Washington's proclamation of March 15 (thirty percent by April 19), Kentucky's HB 208 (two days by March 29), Massachusetts's amended 603 CMR 27.08 (phased return from April 5), Nevada's Directive 038 (occupancy capped at the lesser of 250 or seventy-five percent after twenty days), Rhode Island's Executive Order 21-04 (higher education), and Chicago's ratified return agreement of February 24 (Ex. IA-045; Ex. WV-055; Ex. WV-059; Ex. WV-062; Ex. NH-034; Ex. AZ-035; Ex. NC-033; Ex. OR-039; Ex. AGY-ST-EDUCATION-HIGHER-ED-068; Ex. NV-033; Ex. RI-033; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-004).¹⁰⁴ Every school that reopened did so under mask, distancing, cohort and quarantine rules: Ohio's child education settings order, Mississippi's Executive Orders 1542, 1543 and 1549 (K-12 face coverings kept when the general mandate ended), Alabama's orders to April 9 with three feet between students, Indiana's county-based measures, Kansas's Executive Order 20-59 to March 31, Utah's Public Health Order 2021-2, Maryland's order of February 23, Pennsylvania's universal face coverings, Illinois's Phase 4 school conditions re-issued through Executive Order 2020-74 and its successors, New Jersey's Executive Order 175 standards, Connecticut's Executive Order 9 rules, Delaware's Omnibus revisions, Maine's Executive Order 7-A, Colorado's D 2020 039 face-covering series as extended in January, February and March 2021 and Minnesota's Executive Orders 20-82 and 20-94 (Ex. SEC-15-069; Ex. MS-049; Ex. MS-050; Ex. AL-043; Ex. AL-045; Ex. AL-047; Ex. IN-052; Ex. IN-053; Ex. IN-056; Ex. KS-033; Ex. UT-036; Ex. MD-025; Ex. PA-020; Ex. IL-032; Ex. NJ-032; Ex. CT-026; Ex. ME-048; Ex. CO-031; Ex. MN-028; Ex. MN-030).¹⁰⁵ Texas's GA-34 (issued March 2, effective March 10) ended the State mandate but left the Education Agency's school face-covering requirement in force to June 4 (Ex. TX-052). Denver's higher-education order ran to April 23 and its face-covering order for persons three and older, a general airborne-transmission control on every indoor space in the city, from January 20; New York City's non-public school order ran to May 10; Los Angeles County's Tier 1 surge order ran to January 25 and its Red tier from March 20 (Ex. MET-DEN-037; Ex. MET-DEN-010; Ex. MET-NYC-044; Ex. MET-LA-012; Ex. MET-LA-071; Ex. MET-LA-014).¹⁰⁶ The federal layer added, from 11:59 p.m. on February 1, 2021, the conveyance order, an airborne-transmission control on every school bus, and its first security directive, Executive Order 13991 on every federal building from January 20, the pre-departure test order from January 26 and Proclamation 10143 from January 26; the SEVP terms, the entry proclamations, the Head Start rule and the renewed public health emergency continued (Ex. FED-020; Ex. FED-050; Ex. FED-060; Ex. FED-042; Ex. FED-207; Ex. AGY-FED-LABOR-IMMIGRATION-070; Ex. AGY-FED-HEALTH-OTHER-089; Ex. FED-014).¹⁰⁷

IN remained closed by name in four jurisdictions on January 1 and returned everywhere on a State-set date, in cohorts, under face-covering and distancing requirements. RL ran beside it for every family that chose it under State rule. EC ran under ratios to March 15 in Kentucky and under emergency regimes elsewhere. TR carried riders under the face-covering requirements of the State school orders and, from February 1, under the federal conveyance order's airborne-transmission control. FS served in classrooms. AC resumed under gathering caps and, in West Virginia, only from February 14 and March 3. AD ran remotely. CP ran under testing and quarantine rules. HR screened and excluded. OP ran under the winter telework orders to their expiry. WF was quarantined under the standing orders. CB, the families, chose remote or hybrid models under State frameworks.

During the calendar quarter beginning January 1, 2021 and ending March 31, 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the winter closure orders through their expiry (Ex. NM-047; Ex. NM-049; Ex. KY-034; Ex. KY-037; Ex. MET-IND-041; Ex. MET-PHL-011; Ex. MI-062; Ex. WV-055), the ordered returns to in-person instruction (Ex. IA-045; Ex. WV-062; Ex. NH-034; Ex. AZ-035; Ex. NC-033; Ex. OR-039; Ex. AGY-ST-EDUCATION-HIGHER-ED-068; Ex. NV-033), the school and child care mask, distancing and quarantine orders of every reopened State (Ex. SEC-15-069; Ex. AL-047; Ex. IN-056; Ex. KS-033; Ex. UT-036; Ex. MD-025; Ex. PA-020; Ex. IL-032; Ex. NJ-032; Ex. CT-026; Ex. ME-048; Ex. CO-031; Ex. MN-030; Ex. TX-052; Ex. AZ-031), the metro orders (Ex. MET-DEN-037; Ex. MET-NYC-044; Ex. MET-LA-012; Ex. MET-LA-014) and the federal conveyance, workplace, entry and SEVP orders (Ex. FED-020; Ex. FED-060; Ex. FED-207; Ex. AGY-FED-LABOR-IMMIGRATION-070), caused a temporary delay, interruption and termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by fixing the date of every return, the size of every cohort, the distance between every desk, the covering on every face and the length of every exclusion, and by placing every school bus in the country under the federal conveyance order's mask requirement.¹⁰⁸

The second quarter of 2021

On April 1, 2021 the school mask, distancing and quarantine rules of every State that had them in the first quarter remained in force; Kansas's Senate Bill 63 (2021) (April 5) and South Carolina's Act 102 (April 22) required full-time in-person instruction; Arkansas's Act 1002 (April 28; effective July 28, 2021) barred face-covering mandates from its effective date; New Hampshire's Emergency Order #89 required full-time in-person instruction from April 19; Prince George's County Public Schools returned to hybrid instruction on April 8 after more than a year virtual; and Denver's higher-education order ran to April 23 (Kansas's Senate Bill 63 (2021) and Senate Bill 40, which revoked Executive Order 20-59 on March 31, 2021 and fixed the State's emergency framework to June 15, 2021; Ex. SC-044; Ex. SEC-15-045; Ex. NH-037; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-014; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-015; Ex. MET-DEN-015).¹⁰⁹ Those regimes, named here by their face-covering requirements, then ended in steps that the orders themselves fixed: Alabama's on April 9; Arizona's school face-covering measure on April 19; Indiana's county measures on April 5 and its K-12 face-covering requirement on June 30; Utah's school face-covering order on the Monday of the last week of the 2020-21 school year; Ohio's orders at 12:01 a.m. on June 2; Texas's school face-covering policies at 11:59 p.m. on June 4 under GA-36; Colorado's executive face-covering order on June 1, while the Third Amended Public Health Order 20-38 kept face coverings on unvaccinated persons aged twelve and older in every school, child care facility and camp to June 30 and ordered that "All employers must implement" the face-covering requirements; Massachusetts's sports rules on May 29 and its child care order the same day; Wyoming's on May 31; New York City's non-public school order on May 10 and Montgomery County's regulation on May 28; Connecticut's Public Health rule of May 19 kept face coverings in schools and child care; Delaware's Twenty-Ninth Modification and its First Revision kept face coverings in child care and schools to July 13; Illinois's Phase 4 capacity and gathering conditions ran to June 11, its school conditions being re-issued monthly by Executive Order 2021-06 of April 2 and its successors; Maryland's face-covering order and child care controls ran to 12:01 a.m. on July 1; Maine's, Minnesota's and Oregon's school and child care rules ran to June 30; Nevada's Directive 044 ended statewide distancing on April 30 and left schools to Directive 028's terms to May 3; California's Blueprint retired on June 15 but its Beyond the Blueprint order made the K-12 guidance binding from that day; North Carolina's Executive Orders 215 and 220 kept school face coverings to July 30; and Virginia's K-12 requirement under Order of Public Health Emergency Ten ran to June 30, when Executive Order 79 lapsed with Amended Executive Order 51, its statute requiring in-person instruction for 2021-22 taking effect July 1 (Ex. AL-045; Ex. AZ-041; Ex. AZ-042; Ex. UT-043; Ex. UT-044; Ex. OH-047; Ex. OH-048; Ex. TX-031; Ex. CO-040; Ex. CO-051; Ex. CO-052; Ex. AGY-ST-EDUCATION-HIGHER-ED-036; Ex. MA-022; Ex. WY-056; Ex. WY-058; Ex. MET-NYC-045; Ex. MET-DCM-021; Ex. DE-039; Ex. AGY-ST-EDUCATION-HIGHER-ED-011; Ex. MD-034; Ex. ME-058; Ex. MN-038; Ex. MN-039; Ex. OR-013; Ex. OR-043; Ex. NV-038; Ex. CA-036; Ex. NC-030; Ex. VA-017; Ex. VA-029; Ex. VA-043; Ex. IL-035; Ex. CO-067).¹¹⁰ Iowa's HF 847 (May 20), Utah's HB 1007 (May 28), Oklahoma's SB 658 (effective July 1) and South Carolina's Proviso 1.108 (effective July 1) were enacted; each is an order of a governmental authority directing how every school in the State would operate (Ex. SEC-15-030; Ex. IA-046; Ex. UT-045; Ex. SEC-15-046; Ex. SC-045).¹¹¹ The federal layer ran throughout: the conveyance order and Security Directives -01 and -01A on every school bus, Executive Order 13991 and OMB Memorandum M-21-15's occupancy cap to June 10, the pre-departure test order, Proclamations 10143 and 10199, the SEVP terms, the child care stabilization grants from May 10, the Head Start rule, the meal waivers for 2021-22 and the renewed public health emergency (Ex. FED-020; Ex. FED-050; Ex. FED-051; Ex. FED-060; Ex. FED-270; Ex. FED-271; Ex. FED-042; Ex. FED-207; Ex. FED-208; Ex. AGY-FED-LABOR-IMMIGRATION-070; Ex. AGY-FED-HEALTH-OTHER-093; Ex. AGY-FED-HEALTH-OTHER-089; Ex. AGY-FED-HEALTH-OTHER-101; Ex. FED-015).¹¹²

IN ran to the end of the school year under masks, cohorts and quarantines in every State that had ordered them, and under the return orders' terms. RL continued as the State-mandated option for families that chose it. EC ran under the emergency regimes to their stepped expiry between May 29 and July 13. TR carried riders under the federal conveyance order's mask requirement on every day. FS served in classrooms. AC ran under gathering caps to their expiry and, in Mississippi, at fifty percent for indoor K-12 events (Ex. MS-052). AD reopened campuses to visitors as the general orders ended. CP ran under the higher-education orders to April 23 in Denver and June 25 in New York (Ex. NY-112). HR screened and excluded to the end of the year. OP returned under the general orders' stepped expiry. WF was quarantined under the standing orders. CB, the families, chose their models under State frameworks to June.

During the calendar quarter beginning April 1, 2021 and ending June 30, 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the 2020-21 school and child care orders in force to their stepped expiry between April 9 and July 30, 2021 (Ex. AL-045; Ex. AZ-041; Ex. UT-044; Ex. OH-048; Ex. TX-052; Ex. TX-031; Ex. CO-040; Ex. CO-067; Ex. CO-052; Ex. AGY-ST-EDUCATION-HIGHER-ED-036; Ex. WY-058; Ex. DE-039; Ex. AGY-ST-EDUCATION-HIGHER-ED-011; Ex. IL-035; Ex. MD-034; Ex. ME-058; Ex. MN-038; Ex. OR-013; Ex. NV-038; Ex. NC-030; Ex. VA-017; Ex. VA-029; Ex. SEC-15-069; Ex. SEC-15-014; Ex. CT-026; Ex. NJ-079), the return orders (Kansas's Senate Bill 63 (2021) and Senate Bill 40; Ex. SC-044; Ex. NH-037), the first face-covering-mandate prohibitions in force in the quarter, Iowa's HF 847 and Utah's HB 1007 (Ex. SEC-15-030; Ex. IA-046; Ex. UT-045), and the enactment in the quarter of Arkansas's Act 1002, Oklahoma's SB 658 and South Carolina's Proviso 1.108 for effect on July 28 and July 1, 2021 (Ex. SEC-15-045; Ex. SEC-15-046; Ex. SC-045), each rewriting the terms of the next school year before the quarter ended, California's Beyond the Blueprint order from June 15 (Ex. CA-036) and the federal conveyance, workplace, entry and SEVP orders (Ex. FED-020; Ex. FED-051; Ex. FED-060; Ex. FED-270; Ex. FED-207; Ex. FED-208; Ex. AGY-FED-LABOR-IMMIGRATION-070), caused a temporary delay, interruption and termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by holding every classroom, room, bus and campus to the 2020-21 conditions through the end of the school year, by fixing the summer's child care and camp terms, and by rewriting, before the quarter ended, the terms on which the next school year would open.¹¹³

The third quarter of 2021

Between July 1 and September 30, 2021, the operation of the education and child care industry was partially suspended due to orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19. Orders in force on every day of the quarter governed every school bus in the country, every arriving international student, every school's quarantine of exposed students and staff and, in Texas, Iowa, Oklahoma, South Carolina and Utah from July 1, joined by Arkansas on July 28, Florida on July 30 and Tennessee on August 16, the one operating question that every school in those States was forbidden, or conditioned, to decide for itself; orders issued inside the quarter placed every classroom, child care room and campus in at least eighteen States and the District of Columbia under workplace infection-prevention and exposure-control requirements, universal face coverings with exclusion and quarantine rules, between July 12 and September 7, 2021, ordered the vaccination or weekly testing of every school and child care worker in California, Washington, Oregon, New Mexico, Connecticut, New Jersey, Illinois, New York, New York City and the District, and were met in the preemption States by county and district orders and by a season of injunctions, stays and judgments that were themselves orders of governmental authorities. The industry entered the quarter under the last of the 2020-21 rules and opened its school year inside the second round.

A. The Service's premise about the quarter and what the statute asks

"There were no government orders related to COVID-19 in effect during the quarter(s) you claimed ERC which could have fully or partially suspended your trade or business."

What the statute asks

Section 3134(c)(2)(A)(ii)(I) asks whether "the operation of the trade or business ... is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19)."¹¹⁵ Congress enacted that clause for this quarter on March 11, 2021, six weeks after the federal conveyance order took effect on every school bus and on the day it appropriated the child care stabilization grants, and on November 15, 2021 it terminated the following quarter and left this one in place.¹¹⁶ The Notice's rules carry into the quarter by Notice 2021-49: a modification required by order that "has more than a nominal effect on the business operations under the facts and circumstances" is a partial suspension, "requiring employees and customers to wear face coverings" is such a modification, an employer that "reduces its operating hours due to a governmental order is considered to have partially suspended its operations," and an employer suspended "during a portion of a calendar quarter is an eligible employer for the entire calendar quarter."¹¹⁷

B. The instruments in force from July 1 through September 30, 2021

B-1. The federal conveyance order and its directives

Exhibits: Ex. FED-020; Ex. FED-051; Ex. FED-052. Issuer: the Centers for Disease Control and Prevention under 42 U.S.C. § 264; the Transportation Security Administration under 49 U.S.C. § 114(l)(2). Dates: order effective 11:59 p.m. February 1, 2021, "until further notice"; Security Directive 1582/84-21-01A (May 12 to September 13, 2021) and -01B (announced by the Transportation Security Administration on August 20, 2021; effective September 14, 2021 to January 18, 2022; the directive's face states only its effective and expiration dates). Operative clause: "Persons must wear masks over the mouth and nose when traveling on conveyances into and within the United States"; "Owner/Operators must require that individuals wear a mask." Enforcement: federal law, with civil and criminal penalties. Status: in force July 1 and September 30, 2021. Functions: TR (every school bus and every student rider), WF (every employee who commuted by bus, rail or rideshare), CB (every family that travelled).¹¹⁸

B-2. The entry, border and student-visa orders

Exhibits: Ex. FED-207; Ex. FED-208; Ex. FED-232; Ex. FED-233; Ex. FED-038; Ex. FED-042; Ex. AGY-FED-LABOR-IMMIGRATION-070. Issuer: the President under 8 U.S.C. § 1182(f); the Secretary of Homeland Security under 19 U.S.C. § 1318(b); the CDC under 42 U.S.C. §§ 264 and 265; U.S. Immigration and Customs Enforcement under 8 C.F.R. § 214.2(f). Proclamations 10143 and 10199 suspended the entry of non-citizens present in the Schengen Area, the United Kingdom, Ireland, Brazil, South Africa and India until Proclamation 10294 revoked them effective November 8, 2021; the land-border notices of June 23 and July 22, 2021 confined Canadian and Mexican crossings to essential travel through the quarter; the Title 42 order of August 2, 2021 governed the land and coastal borders; the pre-departure test order governed every arriving air passenger; and the Student and Exchange Visitor Program's March 2020 terms governed every F-1 and M-1 student's online enrollment. Status: in force July 1 and September 30. Functions: AD (the fall 2021 international cohort), CP (the beds those students would have occupied), CB.¹¹⁹

B-3. The federal workplace, contractor and housing orders

Exhibits: Ex. FED-060; Ex. FED-272; Ex. FED-063; Ex. FED-064; Ex. FED-275; Ex. FED-278; Ex. FED-025; Ex. FED-026; Ex. FED-016; Ex. FED-009. Executive Order 13991 placed every federal building and every onsite contractor under the federal workplace infection-control requirements (masks, distancing and occupancy limits); the Safer Federal Workforce Task Force's Model Safety Principles of July 29, 2021 required every onsite contractor to attest to vaccination status or submit to testing, face coverings and distancing; Executive Order 14042 of September 9, 2021 directed that every covered federal contract carry the clause under which covered contractor workforces, including the tutoring, training, child care and food-service contractors that work on federal installations and under federal grants, were to be vaccinated; Executive Order 14043 ordered every federal employee vaccinated; the eviction moratoria governed the workforce's housing to July 31 and from August 3 to August 26; the public health emergency was renewed effective July 20; and the President's memorandum of August 17 extended full cost-share for the States' emergency school and child care measures through December 31, 2021. Status: Executive Order 13991, the Task Force principles and the public health emergency in force July 1 and September 30; Executive Orders 14042 and 14043 from September 9. Functions: OP, HR, WF, CB.¹²⁰

B-4. California

Exhibits: Ex. SEC-15-024; Ex. CA-034; Ex. CA-036; Ex. SEC-15-023; Ex. CA-033. Issuer: the California Department of Public Health and the State Public Health Officer under Health and Safety Code §§ 120125, 120140, 120175, 120195 and 131080. The Beyond the Blueprint order of June 11, 2021 (effective June 15) made the Department's K-12 guidance mandatory; the guidance published July 12, 2021 required universal indoor face coverings in every public and private K-12 school for the 2021-22 year as one of its infection-prevention and exposure-control requirements, and fixed the exposure and quarantine rules beside it; the order of August 11, 2021 provided that "[a]ll schools identified in this Order must verify vaccine status of all workers," public and private, transitional kindergarten through grade 12, that unvaccinated workers be tested weekly, that the order "take effect on August 12, 2021, at 12:01 am," and that "[f]acilities must be in full compliance with the Order by October 15, 2021." Enforcement: Health and Safety Code § 120275 et seq. (misdemeanor). The counties went further: Los Angeles County reinstated universal indoor face coverings, a general airborne-transmission control on every indoor workplace in the county, at 11:59 p.m. on July 17 and revised its order August 16; the Bay Area's eight health officers imposed the same control on every indoor setting from August 3; San Francisco required proof of vaccination for covered businesses from August 20; Pasadena's and Long Beach's orders reached schools and quarantines; San Diego County's isolation and quarantine orders governed every exposed student and staff member; and the State's health care worker orders of July 26 and August 5 governed the campus health centers and school nurses under contract. Status: the Beyond the Blueprint order in force July 1 and September 30; the K-12 guidance from July 12; the school-worker order from August 12; Los Angeles County's order from July 17; the Bay Area orders from August 3. Functions: IN, EC, TR, AC, HR, WF, CB.¹²¹

B-5. Washington and Oregon

Exhibits: Ex. WA-074; Ex. WA-075; Ex. WA-078; Ex. WA-079; Ex. SEC-15-043; Ex. WA-081; Ex. WA-087; Ex. OR-043; Ex. OR-045; Ex. OR-048; Ex. OR-056; Ex. OR-052; Ex. OR-058. Washington's Governor, under RCW 43.06.220 (gross misdemeanor), prohibited institutions of higher education from operating outside the Department of Health's requirements from July 12, 2021 (Proclamation 20-12.4), prohibited every K-12 school from operating outside them from July 30 (Proclamation 20-09.4), and on August 20, 2021 prohibited "[a]ny operator of an Educational Setting from permitting a Worker to engage in work for the operator after October 18, 2021 if the Worker has not been fully vaccinated against COVID-19," with "Educational Setting" defined to include child care, K-12 schools, colleges and universities, public and private, and no test-out (Proclamation 21-14.1), amended September 27 (21-14.2) and applied to campuses by 20-12.5 of August 27; the Secretary of Health's Order 20-03.4 placed every indoor space under the State's general airborne-transmission control, a face covering on every person, from August 23 (Ex. WA-078); Proclamation 20-31 continued the child care waivers. Oregon's Health Authority, under ORS 431A.010 and 433.441 with civil penalties of up to $500 a day, required face coverings in every public and private K-12 school, as an occupational-health and airborne-transmission control enforced by civil penalty, by temporary rule OAR 333-019-1015 filed and effective August 2, 2021, enforced under its August 2021 guidance, and by OAR 333-019-1030 filed August 25, 2021 required every teacher and staff member fully vaccinated by October 18, 2021 with no test-out; OAR 333-019-1025 imposed the same control on every indoor space from August 13 (Ex. OR-048); Executive Order 21-15, effective June 30, continued the emergency and Executive Order 21-31 of September 1 continued child care flexibility to December 31, 2021. King County imposed face-covering requirements, as exposure-control conditions, on every school and at every outdoor event from September 7 and ordered proof of vaccination for covered establishments from October 25 by order of September 16; Seattle and King County ordered their employees vaccinated by October 18. Status: Washington's 20-12.4 from July 12, 20-09.4 from July 30, 21-14.1 from August 20 and 20-12.5 from August 27, each in force September 30; Oregon's rules from August 2, August 13 and August 25, each in force September 30; Executive Order 21-15 in force July 1 and September 30. Functions: IN, EC, CP, TR, AC, HR, WF, CB.¹²²

B-6. The Mountain West and the Southwest

Exhibits: Ex. NV-041; Ex. NV-042; Ex. NV-069; Ex. NV-055; Ex. NM-068; Ex. NM-070; Ex. NM-071; Ex. AGY-ST-EDUCATION-HIGHER-ED-050 (context); Ex. AZ-041; Ex. AZ-043; Ex. AZ-080; Ex. AZ-083; Ex. MET-PHX-005; Ex. MET-PHX-006; Ex. UT-045; Ex. UT-046; Ex. MET-SLC-030; Ex. MET-SLC-016; Ex. CO-041; Ex. CO-053; Ex. CO-091; Ex. CO-076; Ex. MET-DEN-023; Ex. MET-DEN-024; Ex. MET-DEN-025; Ex. MET-DEN-032; Ex. MET-DEN-081; Ex. MET-DEN-082; Ex. MET-DEN-102; Ex. HI-043; Ex. HI-044; Ex. HI-046; Ex. HI-047; Ex. MET-HNL-032; Ex. MET-HNL-035; Ex. MET-HNL-037. Nevada's Directive 047 of July 27, 2021 (effective July 30) required every person, vaccinated or not, to wear a face covering in public indoor settings in every county of substantial or high transmission (Ex. NV-041), a general airborne-transmission control on every indoor workplace in those counties, and Directive 048 of August 4, 2021 required face coverings in every public, private and charter school in counties over 100,000 and defined "indoor public setting" to include offices and breakrooms, with the Department of Education's 2021-22 guidelines fixing face coverings, testing, isolation and quarantine as a single exposure-control regime; the Board of Health's emergency regulation of August 20 made vaccination a condition of enrollment in the State's colleges from November 1, 2021. New Mexico's public health order of June 30 (effective July 1) kept face coverings on the unvaccinated and its Public Education Department's toolkit of July 26 (Ex. AGY-ST-EDUCATION-HIGHER-ED-050, the Department's announcement of the 2021-22 requirements, cited as context for the public health orders it implemented) described the 2021-22 requirements (face coverings, a COVID-19 point person, case reporting); the order of August 17 reinstated universal indoor face coverings, the State's general airborne-transmission control, from August 20, and the Public Health Emergency Order of the same day required every school worker to be fully vaccinated or tested weekly from August 23 (Ex. NM-068); the orders of September 15 extended the mandate and, in the Amended Order, continued the school-worker requirement (Ex. NM-071). Arizona's Executive Order 2021-10 (school face-covering options) and Executive Order 2021-15 (higher education) ran to September 29; its statute forbidding district face-covering requirements was scheduled for September 29 and was declared void by the Maricopa County Superior Court on September 27; Phoenix Union's mandate stood from August 2 after the same court refused a restraining order on August 16; the Navajo Nation placed every school under a face-covering requirement, as an exposure-control condition on its operation, from August 6 and declared Orange Status for its schools on August 12. Utah's HB 1007 confined school face-covering rules to county-approved local health orders and its SB 107 fixed test-to-stay; Salt Lake City required face coverings, as an airborne-transmission control on every classroom, in every K-12 school in the City from August 20 (extended September 14) and Summit County its schools from August 25, while the Salt Lake County Council terminated the County's K-6 order on August 12. Colorado's Public Health Order 20-38 ran through its Fourth Amended version from 12:01 a.m. on July 1 (Ex. CO-041), its Fifth from August 1 (Ex. CO-053) and its Sixth from September 1 through September 30 (Ex. CO-091), the Third Amended version (Ex. CO-052) having been superseded at 12:01 a.m. on July 1 (the Seventh Amended version, Ex. CO-054, was issued September 30 and took effect October 1, 2021, after the quarter, and is not relied on for it); Denver ordered the vaccination of personnel of schools, including post-secondary institutions, and child care facilities by September 30 (August 2, amended September 1) and required face coverings in every school and child care facility from August 17; Boulder County (August 10), the Tri-County Health Department (August 23; universal from September 1) and Jefferson County (August 17, amended August 28, with testing of unvaccinated staff) imposed face-covering and exposure-control requirements on every school and child care facility in the Denver metro; San Miguel County adopted the State orders with additional requirements from September 1. Hawaii's Twenty-First Proclamation carried the statewide face-covering requirement to August 6 and the Emergency Proclamation of August 5 thereafter; the Department of Education returned every school to full in-person learning on August 3 under Department of Health face-covering, distancing and quarantine guidance and required every employee to attest to vaccination or testing from August 16; Honolulu's Tier 5 order ran from July 8, its Safe Access O'ahu order from September 13 and its Safe O'ahu Response Plan from September 22. Status: New Mexico's July 1 order, Arizona's Executive Orders 2021-10 and 2021-15, Colorado's Public Health Order 20-38, Utah's statutes and Hawaii's face-covering requirement in force July 1; Nevada's Directives 047 and 048, New Mexico's August 17 and September 15 orders, the Denver-area orders, Salt Lake City's and Summit County's orders, the Navajo orders and Hawaii's and Honolulu's orders in force September 30; Arizona's executive orders expired September 29. Functions: IN, EC, CP, TR, AC, HR, WF, CB.¹²³

B-7. Texas

Exhibits: Ex. SEC-15-047; Ex. TX-031; Ex. TX-053; Ex. MET-DFW-024; Ex. MET-DFW-028; Ex. MET-DFW-030; Ex. MET-DFW-031; Ex. MET-DFW-095; Ex. MET-HOU-038; Ex. MET-HOU-041; Ex. MET-HOU-052; Ex. MET-SAT-066; Ex. MET-SAT-067; Ex. MET-SAT-068; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-047; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-048 (context); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-049. Issuer: the Governor under Texas Government Code ch. 418, with a fine of up to $1,000 under § 418.173; the county judges and local health authorities under the same chapter and the Health and Safety Code. GA-34 and GA-36 governed July 1 to July 29 (no school face-covering policy after June 4; public schools under the Education Agency's minimum standards); GA-38 of July 29 consolidated them: "Public schools may operate as provided by, and under the minimum standard health protocols found in, guidance issued by the Texas Education Agency," and "[n]o governmental entity, including a county, city, school district, and public health authority, and no governmental official may require any person to wear a face covering." Dallas County required face coverings, with the Local Health Authority's school quarantine and notification rules, in every child care facility, Pre-K-12 school, college and commercial entity from August 11, re-issued August 12 to add higher education and adopt the Local Health Authority's school rules, and modified August 16 "in compliance with the Texas Supreme Court stay order," and the Fifth Court of Appeals refused on September 27 to stop the Dallas and Richardson districts' rules; Harris County's Local Health Authority required universal face coverings in every public school and child care setting and fourteen-day quarantines from August 12, one exposure-control regime, and the Houston Independent School District required face coverings, as an exposure-control condition on every campus, in every school, bus and facility from August 12 under a temporary injunction it held through the quarter; Bexar County's health directive of August 10 ordered universal indoor face coverings and quarantine in every school, adopted countywide by Executive Order NW-21 effective August 11 and by the City of San Antonio's Fourteenth Addendum the same day; the Education Agency's guidance of September 2 fixed the quarantine and notification rules of the year; and Dallas County's continuing requirements for schools of August 4, 2020 remained in force. Status: GA-34 and GA-36 in force July 1; GA-38, the county and district orders and the Education Agency's guidance in force September 30. Functions: IN, EC, TR, AC, HR, WF, CB.¹²⁴

B-8. The Gulf and the Southeast

Exhibits: Ex. SEC-15-038; Ex. SEC-15-074; Ex. LA-038; Ex. SEC-15-075; Ex. LA-040; Ex. LA-053; Ex. LA-054; Ex. MET-MSY-027; Ex. MET-MSY-029; Ex. MET-MSY-032; Ex. MET-MSY-063; Ex. MET-MSY-080; Ex. FL-063; Ex. FL-032; Ex. FL-033; Ex. TN-036; Ex. TN-038; Ex. TN-067; Ex. MET-BNA-081; Ex. MET-BNA-080; Ex. MET-BNA-084; Ex. KY-052; Ex. SEC-15-080; Ex. KY-053; Ex. KY-054; Ex. KY-057; Ex. SEC-15-045; Ex. AR-080; Ex. SC-045; Ex. SC-040; Ex. SC-041; Ex. SC-042; Ex. SC-058; Ex. SC-061; Ex. SC-062; Ex. OK-043; Ex. AL-079; Ex. AL-052; Ex. AL-084; Ex. MET-ATL-016; Ex. MET-ATL-017; Ex. MET-ATL-065; Ex. NC-030; Ex. NC-032; Ex. NC-072; Ex. NC-060; Ex. MET-CLT-023; Ex. MET-CLT-025; Ex. MET-CLT-027. Louisiana's Proclamation 131 JBE 2021 of July 21 renewed the emergency; 137 JBE 2021 (August 2, effective August 4) provided that every individual "shall wear a face covering over the nose and mouth when indoors in any place outside of a private residence," exempted only children under five not in kindergarten and athletes in play, placed the enforcement burden on "businesses or organizations ... that fail to enforce the requirement," and was renewed by 167 JBE 2021 (August 31, 2021, effective September 1) and 181 JBE 2021 (September 28, effective September 29); the Department of Health's school reporting order of September 1, 2020 and its screening decision tree of August 3, 2021 governed every case; New Orleans placed every indoor space under a face-covering requirement, a general airborne-transmission control, from July 31, conditioned entry on vaccination or a negative test from August 16 and ordered its employees vaccinated or tested from August 30; Jefferson Parish imposed the same control from August 4; and the East Baton Rouge school system placed every K-12 student and every bus rider under a face-covering requirement, as an exposure-control condition on its classrooms and buses, from August 3. Florida's Executive Order 21-175 (July 30) and Rule 64DER21-12 (August 6) required parental opt-out from any district face-covering rule and fixed exposure protocols, the Leon County Circuit Court barred their enforcement on August 27 and September 8, the First District Court of Appeal reinstated them on September 10, and Rule 64DER21-15 replaced the rule on September 22. Tennessee's Executive Order 84 (August 16) gave every parent an opt-out from every school face-covering rule and suspended conflicting law, was extended by Executive Order 89, signed September 30, 2021 and operative from 11:59 p.m. on October 5, 2021 (Ex. TN-038), so that only its signing falls in the quarter, and was enjoined in Shelby County (September 3), Williamson County and the Franklin Special School District (September 24) and Knox County (September 24) by three federal courts. Kentucky's Executive Order 2021-585 (August 10) imposed face-covering requirements, as workplace infection-prevention and exposure-control conditions, on every public and private preschool, Head Start, K-12 school, school bus and child care setting; the Board of Education's 702 KAR 1:195E and the Cabinet's 902 KAR 2:213E (August 12) carried the same requirement by emergency regulation; the General Assembly terminated the executive order on September 7, 2021 by House Joint Resolution 1 and declared both regulations "null, void, and unenforceable" on September 9 (Ex. KY-052; Ex. KY-053; Ex. KY-054; Ex. KY-057). Arkansas's Act 1002 took effect July 28 and was restrained on August 6; its 2021-22 school guidance of July 27 fixed quarantine rules for the unvaccinated. South Carolina's Proviso 1.108 barred the use of appropriated funds for school face-covering requirements from July 1; the Supreme Court of South Carolina construed it on August 17, upheld it and voided Columbia's school and daycare ordinance on September 2, and upheld it again on September 30; the District of South Carolina enjoined its enforcement on September 28; Richland County placed every school and daycare under face-covering requirements from September 15; the Department of Education placed every school bus under a face-covering requirement from August 30 and published the 2021-22 exclusion list, the two together forming the State agencies' exposure-control conditions on the school day. Oklahoma's SB 658 took effect July 1 and was enjoined in part on September 1. Alabama's public health emergency of March 13, 2020 ended at 11:59 p.m. on July 6, 2021 and a new State of Emergency was proclaimed on August 13, 2021 (Ex. AL-079; Ex. AL-052); Birmingham City Schools placed every school under a face-covering requirement, as an exposure-control condition, from August 2; Savannah imposed a face-covering requirement on every school from July 26 and again from August 24, Clayton County required face coverings on every bus, and Georgia's Executive Order 08.19.21.03 of August 19 suspended local orders as applied to businesses. North Carolina's school face-covering requirement ran to 5:00 p.m. on July 30, its Executive Order 224 of July 29 ordered cabinet workers verified or face-covered and tested from September 1, its S.L. 2021-130 of August 30 required monthly board votes on face coverings, its StrongSchoolsNC toolkit of August 10 fixed the 2021-22 quarantine rules, and Mecklenburg County imposed the same control on every indoor public area from August 18 by proclamation and from August 31 by Board of Health rule. Status: Louisiana's 131 JBE 2021, North Carolina's Executive Order 220, Florida's Executive Order 21-175 (from July 30), Arkansas's Act 1002 (from July 28), South Carolina's Proviso 1.108 and Oklahoma's SB 658 in force July 1 or within the quarter's first month; 137, 167 and 181 JBE 2021, Rule 64DER21-15, Executive Order 84 (Executive Order 89, signed September 30, operative October 5), the Tennessee injunctions, the South Carolina judgments and injunction, S.L. 2021-130, Executive Order 224 and the metro orders in force September 30; Kentucky's instruments in force August 10 to September 9. Functions: IN, EC, TR, AC, FS, HR, WF, CB.¹²⁵

B-9. The Midwest

Exhibits: Ex. IL-039; Ex. IL-040; Ex. AGY-ST-EDUCATION-HIGHER-ED-032; Ex. IL-041; Ex. SEC-15-027; Ex. IL-044; Ex. IL-045; Ex. IL-072; Ex. AGY-ST-EDUCATION-HIGHER-ED-031; Ex. MET-CHI-018; Ex. MET-CHI-026; Ex. MET-CHI-041; Ex. MET-CHI-049; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-006; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-007; Ex. IN-071; Ex. OH-084; Ex. MET-CLE-011; Ex. MET-CIN-035; Ex. MET-CMH-039; Ex. MET-CMH-041; Ex. MET-CMH-052; Ex. MET-CMH-048; Ex. MET-CMH-050; Ex. MI-083; Ex. MI-084; Ex. MET-DET-013; Ex. MET-DET-015; Ex. MET-DET-046; Ex. MET-MSP-062; Ex. MET-MSP-041; Ex. MET-MSP-044; Ex. WI-023; Ex. MET-MKE-023; Ex. MET-MKE-070; Ex. IA-046; Ex. IA-057; Ex. IA-068; Ex. IA-041; Ex. MET-KC-067; Ex. MET-KC-068; Ex. KS-095; Ex. MET-STL-020; Ex. MET-STL-021; Ex. MET-STL-022; Ex. MET-STL-069; Ex. MET-STL-067; Ex. MET-STL-083; Ex. NE-047; Ex. NE-053; Ex. NE-109. Illinois's Executive Order 2021-18 of August 4 required face coverings in every public and nonpublic P-12 school and day care center regardless of vaccination status, the first of a set of exposure-control requirements that the orders of August 26 and September 3, 17 and 21 completed with staff vaccination or testing and the exclusion of cases and contacts, enforced by the State Board of Education through recognition status from August 11; Executive Order 2021-20 of August 26 required face coverings in every indoor public place from August 30, a general airborne-transmission control on every indoor workplace, and ordered school and higher-education personnel vaccinated; Executive Order 2021-22 of September 3 restated the regime and provided that "[s]chools shall exclude School Personnel who are not fully vaccinated against COVID-19 from the premises unless they comply with the testing requirements" from September 19; Executive Orders 2021-24 and 2021-25 of September 17 and 21 mandated the exclusion of confirmed, probable and close-contact cases from every school; the school conditions of Executive Order 2020-40 were re-issued monthly through October 16; the State Board's emergency rule of August 26 extended eligibility for students whose in-person instruction the closures had interrupted; Chicago's Phase 5 order ran all quarter and its indoor face-covering order from August 20, with suburban Cook County from August 23 and Oak Park from August 6; and the Chicago Board of Education's fiscal 2022 emergency resolution of July 28 and Remote Education Policy of August 25 governed its contractors. Indiana's Executive Orders 21-19 and 21-24 gave the Department of Health's control measures, including isolation and quarantine of cases and contacts in schools and day cares, executive-order force from August 1 through September 30 (Executive Order 21-27, Ex. IN-073, signed September 30, 2021, took effect at 12:01 a.m. on October 1, 2021 and is not relied on for the quarter). Ohio's schools operated after June 2 under the Department of Health's quarantine guidance of August 31 and the guidance of Cuyahoga (August 3) and Hamilton (July 30) Counties, each described here as guidance and grounding no finding; Ohio's instruments for the quarter are the federal layer of B-1 through B-3 and, in Columbus, the Board of Health's public health emergency, renewed on June 23, July 23, August 22 and September 21 and in force on every day of the quarter, and Mayor Ginther's Executive Order 2021-01 of September 10, codified as Ordinance 2388-2021 from 8:00 a.m. on September 14, which required face coverings, as a general airborne-transmission control, in every indoor area accessible to the public and every place of business in the City, child care, day camp and overnight camp facilities included, on pain of civil penalty (Ex. MET-CMH-039; Ex. MET-CMH-041; Ex. MET-CMH-052; Ex. MET-CMH-048; Ex. MET-CMH-050). Michigan's county health officers ordered isolation and quarantine in educational settings (Ottawa, August 6), face coverings in every school (Kalamazoo, August 18; Ottawa pre-K-6, August 20; Oakland, August 24; Wayne, August 27; Berrien, September 6 to 29), and Detroit's district required face coverings of every person and tested its staff weekly. Minnesota's emergency ended July 1; the University of Minnesota and St. Paul imposed the same control on every campus (August 2) and on City property (August 3). Wisconsin's Supreme Court held on June 11 that local health officers lack power to close schools, so that Wisconsin's third quarter rested on the federal layer, Dane County's Face Covering Emergency Order of August 17 (effective 12:01 a.m. August 19) (Ex. MET-MKE-023) and the districts' own rules; Milwaukee's 2021-22 guidance (guidance, grounding no finding) followed. Iowa's HF 847 barred school face-covering requirements until the Southern District of Iowa restrained it on September 13; Des Moines reinstated its face-covering requirement on September 15; the State's emergency continued to October 17. Johnson County, Kansas imposed face-covering requirements, as exposure-control conditions on every K-6 classroom, from August 9 to May 31, 2022 and Douglas County on its youth from August 19. St. Louis City proclaimed its emergency July 23 and placed every indoor space under a face-covering requirement, a general airborne-transmission control, from July 26 (continued August 30); St. Louis County's face covering order of July 26 was terminated by its Council the next day and its Sixth Amended Quarantine and Isolation Order and Rapid Notification Order ran through the quarter. Nebraska's child care executive orders ran to July 30, and Lincoln Public Schools placed its students under a face-covering requirement from August 9. Status: Illinois's re-issued school conditions, Indiana's control measures, Chicago's Phase 5 order, Iowa's HF 847, Nebraska's child care orders, St. Louis County's quarantine order and Columbus's public health emergency in force July 1; every August and September order named above in force September 30. Functions: IN, EC, TR, AC, HR, WF, CB.¹²⁶

B-10. The Northeast

Exhibits: Ex. NY-073; Ex. ECO-B-054; Ex. NY-072; Ex. NY-075; Ex. NY-076; Ex. MET-NYC-040; Ex. SEC-15-037; Ex. MET-NYC-041; Ex. MET-NYC-042; Ex. MET-NYC-043; Ex. MET-NYC-037; Ex. MET-NYC-017; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-008; Ex. NJ-055; Ex. SEC-15-015; Ex. NJ-057; Ex. SEC-15-016; Ex. NJ-058; Ex. SEC-15-017; Ex. NJ-079; Ex. ECO-B-030; Ex. PA-042; Ex. ECO-B-087; Ex. MET-PHL-018; Ex. MET-PHL-019; Ex. MET-PHL-020; Ex. MET-PHL-021; Ex. MET-PHL-066; Ex. MA-071; Ex. AGY-ST-EDUCATION-HIGHER-ED-068; Ex. MET-BOS-013; Ex. MET-BOS-063; Ex. MET-BOS-036; Ex. MET-BOS-130; Ex. CT-049; Ex. CT-050; Ex. SEC-15-033; Ex. CT-052; Ex. CT-054; Ex. SEC-15-034; Ex. CT-056; Ex. CT-058; Ex. CT-026; Ex. RI-055; Ex. SEC-15-035; Ex. RI-057; Ex. RI-060; Ex. RI-062; Ex. RI-063; Ex. RI-064; Ex. RI-066; Ex. VT-072; Ex. VT-074; Ex. VT-094; Ex. VT-083; Ex. ME-010; Ex. DE-039; Ex. DE-044; Ex. SEC-15-067; Ex. DE-045; Ex. DE-066; Ex. NH-066. New York's Commissioner of Health determined on August 27 under 10 NYCRR 2.60 that face coverings were required in every public and private P-12 school, with the exposure-control conditions of the Department's 2021-22 interim guidance, and on September 2 under 10 NYCRR 2.62 that unvaccinated school personnel be tested weekly, with the Department's 2021-22 interim guidance and reporting rule of the same day; New York City ordered every Department of Education employee and contractor to show proof of vaccination by September 27 (August 24; restated September 15; deadline moved to October 1 on September 28), every contracted early-education and child care worker by September 27 (September 12), and every student in the designated sports and extracurricular activities by September 27 (September 15), and its Key to NYC order of August 16 conditioned entry to the indoor dining, fitness and entertainment venues on and around every campus on proof of vaccination from August 17. New Jersey's Executive Order 251 required every public, private and parochial preschool and school to maintain a mandatory face-covering policy from August 9; Executive Order 253 of August 23 required every school to "maintain a policy that requires all covered workers to either provide adequate proof to the covered setting that they have been fully vaccinated or submit to COVID-19 testing at minimum one to two times weekly," with testing from October 18; Executive Order 264 of September 20 extended the face-covering requirement to every child care setting from September 24 and set the child care staff requirement for November 1; Executive Directive 21-004's child care standards continued under P.L. 2021, c. 103; and Executive Order 252 governed the health care settings that employ the industry's contract nurses from September 7. Pennsylvania's Acting Secretary of Health placed every public and private school, early-learning program and child care center under a face-covering requirement, the Commonwealth's airborne-transmission control on every classroom, from 12:01 a.m. on September 7, in force and enforced through September 30; Philadelphia's Full Reopening Order ran every day of the quarter with face coverings in schools and child care, its amendment of August 12 extended that control to every indoor setting, and its Board of Health's regulation effective August 16 required vaccination of health care and higher-education workers; Camden County's emergency ran throughout. Massachusetts's Commissioner placed every public school under a face-covering requirement from August 25 as an infection-control condition under 603 CMR 27.08; Boston (August 27), Somerville (August 20), Cambridge (September 3) and Worcester (September 7; every public, private, parochial and charter school) imposed face-covering requirements, general airborne-transmission controls, on their schools and indoor spaces. Connecticut's Executive Order 13 of July 19 extended the school rules to September 30; the Public Health rule of May 19 kept face coverings in schools and child care to August 7; Executive Order 13A of August 5 and the Public Health order of August 7 required universal face coverings in schools beside the operating rules of Executive Order 9; Executive Order 13D of August 19 required every school and child care worker to have a first dose or weekly testing by September 27, restated by Executive Order 13G on September 10; Executive Order 14A of September 30 extended everything to February 15, 2022. Rhode Island required universal indoor face coverings in every K-12 school from August 19 (renewed September 17), face coverings on student transportation from August 26 (renewed September 24), quarantine and isolation from September 2 (renewed September 30) and expanded teaching capacity from September 8. Vermont's Agency of Education confirmed on August 18 that boards could require face coverings as a condition of attendance and exclude the non-compliant, required schools to conduct contact tracing and issue quarantine letters from August 19, and on September 28 recommended universal face coverings until November 1 (guidance, grounding no finding; the August 19 quarantine-letter requirement is relied on as an order of the Agency); its State employees were ordered vaccinated or face-covered and tested from September 15. Maine's child care order ran to August 30 and its transition order scheduled the rest. Delaware's Twenty-Ninth Modification and First Revision held every school and child care setting under face-covering requirements to 12:01 a.m. on July 13; its emergency orders of August 13 imposed face-covering and exposure-control requirements on every K-12 school (16 Del. Admin. Code 4202 § 7.7) and every child care center, family child care home and youth camp from August 15 and 16 for 120 days. New Hampshire's 2021-22 toolkit of August 11 (guidance, grounding no finding) described its quarantine rules. Status: Connecticut's Executive Order 13 and Public Health rule, Delaware's Twenty-Ninth Modification (to July 13), Maine's child care order (to August 30), New Jersey's child care standards and its Executive Order 175 school standards (preserved by Executive Order 242 ¶ 9 until Executive Order 251 replaced them on August 9, Ex. NJ-032), Philadelphia's Full Reopening Order and Camden County's emergency in force July 1; every other instrument named above in force September 30. Functions: IN, EC, TR, AC, CP, HR, WF, CB.¹²⁷

B-11. The District of Columbia, Maryland and Virginia

Exhibits: Ex. DC-057; Ex. DC-074; Ex. DC-076; Ex. MD-093; Ex. MET-DCM-023; Ex. MET-DCM-024; Ex. MET-DCM-025; Ex. MET-BAL-017; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-016 (context); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-017 (context); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-018 (context); Ex. VA-043; Ex. AGY-ST-EDUCATION-HIGHER-ED-029; Ex. VA-044; Ex. MET-DCM-044; Ex. MET-DCM-052; Ex. MET-DCM-062; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-052. The District's Mayor's Order 2021-097 provided from 5:00 a.m. on July 31 that "[a]ll persons must wear masks indoors as prescribed by DC Health guidance and regulations," in every school and child care setting, and its Mayor's Orders 2021-099 (August 10) and 2021-109 required every school and child care employee, public, charter, private and parochial, vaccinated by November 1, 2021, the compliance date the Mayor's update of September 20 announced (Ex. DC-076). Maryland's Department of Health revised its K-12 and child care guidance on July 23 (guidance, grounding no finding), its State Board of Education adopted an emergency regulation requiring face coverings, as an exposure-control condition on every classroom, in every public school on August 26 (approved September 14), Montgomery County's Board of Health regulation placed every indoor space under a face-covering requirement, a general airborne-transmission control, from August 7 on the Health Officer's notices of August 5 and September 1, Baltimore did the same, schools included, from August 10, and Prince George's County Public Schools opened September 8 with universal face coverings, employee vaccination-or-weekly-testing and pooled student testing from September 27, as the district's announcements record (Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-017; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-018, cited as context). Virginia's Chapter 456 required every school board to offer in-person instruction for 2021-22 from July 1 under CDC mitigation strategies (Ex. VA-043), Executive Order 79's K-12 face-covering requirement having lapsed on June 30 with Amended Executive Order 51 (Ex. VA-017; Ex. VA-029); the State Health Commissioner's order of August 12 required every person two and older to wear a face covering indoors at every public and private K-12 school, as the Commissioner's infection-control condition on every school's operation; Fairfax County Public Schools required staff vaccination or testing from August 23 (Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-052) and announced on August 30 a student-athlete vaccination requirement effective November 8, 2021, after the quarter (Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-053); Fairfax's courts, Alexandria and the five Northern Virginia health districts imposed face-covering requirements on their premises from August 2 to 4. Status: Virginia's in-person statute and the District's Phase Two rules in force July 1; every August and September instrument in force September 30. Functions: IN, EC, TR, AC, HR, WF, CB.¹²⁸

B-12. The territories and the counterparties

Exhibits: Ex. AGY-TERRITORIES-112; Ex. AGY-TERRITORIES-113; Ex. ECO-B-083; Ex. ECO-B-084; Ex. ECO-B-030; Ex. ECO-B-055; Ex. MET-LA-023; Ex. MET-PHL-021; Ex. FED-080; Ex. MET-SAN-023; Ex. MET-SAN-024; Ex. MET-STL-067; Ex. SC-062; Ex. RI-060; Ex. IL-045; Ex. MET-DFW-095; Ex. MET-HOU-052; Ex. MET-DEN-058; Ex. MET-LAS-019; Ex. MET-MSP-064; Ex. VT-083; Ex. HI-046. Guam suspended in-person learning from August 27 to September 16, 2021 by executive order; Puerto Rico's order of August 19, 2021 (effective August 30) required vaccination or weekly testing of child care center staff, described here by category. The health care worker vaccination orders of California (July 26 and August 5), New Jersey (September 7), New York (August 26; first doses by September 27), Los Angeles County (August 12) and Philadelphia (August 16) and the Healthcare Emergency Temporary Standard governed the nurses, therapists and campus health centers under contract to schools and colleges. The quarantine and isolation standing orders of Indiana, San Diego County, St. Louis County, Ottawa County, South Carolina, Rhode Island and Illinois fixed how many days every exposed student and staff member stayed home. The courthouse orders of Dallas, Harris, Jefferson, Clark and Hennepin Counties governed the tribunals in which the quarter's school face-covering litigation was decided. The State employee vaccination orders of Vermont and Hawaii reached public school employees and the private providers under State contract. Status: the Healthcare Emergency Temporary Standard, the quarantine orders and the Indiana measures in force July 1 and September 30; the health care worker, Guam, Puerto Rico and State employee orders in force September 30 or for the days stated. Functions: HR, WF, IN, EC, CB.¹²⁹

C. How the instruments reached the functions

IN

In at least eighteen States and the District of Columbia every classroom in every school the order reached opened its 2021-22 year under a State order imposing workplace infection-prevention and exposure-control requirements of which a face covering on every person in the room was one (California July 12; Washington July 30; Oregon August 2; Illinois August 4; Nevada July 30 (every school as an indoor public setting in counties of substantial or high transmission) and August 4 (every school building in counties over 100,000); Louisiana August 4; Connecticut August 5; New Jersey August 9; Kentucky August 10; Virginia August 12; Delaware August 16; Rhode Island August 19; New Mexico August 20; Massachusetts August 25; New York August 27; Maryland September 14 (public schools; emergency regulation adopted August 26); Pennsylvania September 7; Hawaii August 3; the District July 31), and in the largest metros of Texas, Florida, Tennessee, Arizona, Georgia, Alabama, Michigan, Colorado, Utah, Missouri, Kansas, Iowa, Ohio and North Carolina under county or district orders to the same effect; in the preemption States every classroom opened under a State instrument forbidding or conditioning the same rule, and in Texas, Florida, Tennessee, Arkansas, Iowa, Oklahoma, South Carolina, Arizona and Kentucky the rule in force changed at least once inside the quarter by court order or legislative act. Every exposed class was excluded for ten to fourteen days under the quarantine orders. Guam's in-person learning was suspended for three weeks. The Notice's own words describe the result: "requiring employees and customers to wear face coverings" is a modification "required by a governmental order as a condition of reopening a physical space for business or service to the public," and a workplace open "for certain purposes" while closed for others is partially suspended.¹³⁰

EC

Child care was reached by name: Kentucky (all child care settings, August 10 to September 9), Illinois (day care centers, August 4), Delaware (every center, home and camp, August 16), New Jersey (every child care setting, September 24; staff policy from September 20), Connecticut (every child care facility's staff, by September 27), Washington (every child care worker, by October 18), Denver, Boulder, Tri-County and Jefferson Counties (every child care facility, August 10 to September 1), Kalamazoo, Oakland and Wayne Counties (every day care), Harris and Dallas Counties (every child care facility, August 11 and 12), New York City (every contracted early-education and child care worker, September 27), Columbia and Richland County (every daycare), the District (every child care setting, July 31; every child care employee, November 1) and Puerto Rico (every center's staff, August 30), and by the general indoor face-covering orders of Louisiana, Oregon, Washington, New Mexico, Illinois, Nevada and Hawaii, airborne-transmission controls on every indoor workplace, that reached every room with a two-year-old in it.

TR

Every school bus carried riders under the federal conveyance order's mask requirement on every day of the quarter, and under State order in Kentucky ("inside of vehicles used for transportation such as school buses"), Rhode Island (Student Transportation Order), South Carolina (from August 30), Louisiana (§ 3(B)) and East Baton Rouge and Clayton County.

FS, AC and CP

Cafeterias served under the nationwide waivers and the classroom-meal rules of the school infection-control orders; athletics ran under Louisiana's athlete exemption from the indoor face-covering requirement, the general airborne-transmission control that bound everyone else in the gymnasium, New York City's extracurricular vaccination order, Denver's vaccination order for the personnel of its schools, Fairfax County Public Schools' announcement of August 30, 2021 of a student-athlete vaccination requirement effective November 8, 2021 (relied on only as issued within the quarter) and Los Angeles Unified's resolution of September 9, 2021; dormitories and dining halls ran under Washington's 20-12.4 and 20-12.5, Illinois's higher-education vaccination-or-testing order, Nevada's enrollment condition, Denver's post-secondary personnel order, Philadelphia's higher-education regulation and the Key to NYC rule at every venue around a campus.

AD and CB

The entry proclamations, the border notices, the pre-departure test order and the SEVP terms fixed the fall 2021 international cohort; every family's decision to enroll, to send a child to a room under a face-covering rule or a room without one, and to keep a child home for fourteen days after an exposure was made under orders.

HR, OP and WF

Ten jurisdictions ordered every school and child care worker vaccinated or tested inside the quarter (California, Washington, Oregon, New Mexico, Connecticut, New Jersey, Illinois, New York, New York City and the District), two of them with no test-out (Washington and Oregon), and Denver, Fairfax County Public Schools, Prince George's County Public Schools, Detroit's district and Hawaii's Department of Education did the same for their staffs; the exclusion rules of Illinois, Indiana, San Diego, St. Louis, Ottawa County, Rhode Island and South Carolina removed staff for ten to fourteen days at a time; the federal contractor and workplace orders governed every employee on a federal installation; and every administrator spent the quarter rewriting the school's operating plan each time a court or legislature changed the rule.

D. Continuing suspension

The clause asks whether the operation "is fully or partially suspended during the calendar quarter due to orders." The adverbial phrase "during the calendar quarter" modifies "suspended"; Congress did not write "due to orders in effect during the calendar quarter." An operation that an order terminated in one quarter and that had not been restored to its ordinary course in the next is "partially suspended during" the next quarter "due to" the order, because a suspension is, on the United States' own agreed definition, "[t]he act of temporarily delaying, interrupting, or terminating something," and a delay does not end on the day the order that caused it expires.¹³¹

The arithmetic

The orders' own phase steps fix how long the restoration took. A New Jersey private school closed to students on March 18, 2020 reopened in September 2020 only under mandatory six-foot distancing and face coverings, with remote instruction wherever the standards could not be met, ran the whole of 2020-21 under those conditions, and was placed under a mandatory face-covering policy again from August 9, 2021 and under a staff vaccination-or-testing policy from August 23 (Ex. SEC-15-011; Ex. SEC-15-014; Ex. SEC-15-015; Ex. SEC-15-016). A Kentucky school closed from March 16, 2020 reopened in the fall of 2020, was closed again from November 23, 2020 to January 4, 2021, returned under mandatory Healthy at School expectations from January 4 and by order to two in-person days by March 29, ran to June under the face-covering requirements of the Healthy at School regime, and was placed under face-covering requirements again, as exposure-control conditions on every classroom, by executive order on August 10 and by regulation to September 9, 2021 (Ex. KY-034; Ex. KY-037; Ex. KY-042; Ex. KY-052; Ex. KY-053). An Ohio child care center closed from March 26, 2020 reopened on May 31, 2020 in groups of six preschoolers and four infants with every employee under a face-covering requirement, one of the emergency rules' infection-prevention conditions beside the ratios, had its ratios restored on August 9, 2020, ran under the child education settings face-covering order, the State's school infection-control order, from August 14, 2020 to June 2, 2021, and opened the fall of 2021 under county guidance and the State's quarantine rules (Ex. SEC-15-071; Ex. SEC-15-069; Ex. OH-084). A Washington college that ceased in-person instruction on March 13, 2020 reopened for fall 2020 only under Proclamation 20-12.1's conditions, ran under 20-12.2 and 20-12.3, was prohibited from operating outside the Department of Health's requirements from July 12, 2021, and was ordered to remove every unvaccinated worker by October 18, 2021 (Ex. WA-008; Ex. WA-038; Ex. WA-046; Ex. WA-071; Ex. WA-074; Ex. WA-079). In each case the last 2020-21 condition lapsed between May 29 and July 30, 2021 and the first 2021-22 condition attached between July 12 and September 7, 2021. In California (the Beyond the Blueprint order from June 15, Ex. CA-036, carrying the July 12 guidance, Ex. SEC-15-024), Connecticut (Executive Order 9's school rules as extended by Executive Orders 12B and 13, Ex. CT-026 § 1; Ex. CT-049, and the Public Health rule of May 19, 2021 to August 7), Illinois (the school conditions of Executive Order 2020-40 re-issued monthly, Ex. IL-017; Ex. IL-071; Ex. IL-039), New Jersey (the school standards of Executive Order 175, preserved by Executive Order 242 ¶ 9 until Executive Order 251 replaced them on August 9, Ex. NJ-032, and the child care standards of Executive Directive 21-004, Ex. NJ-079), Louisiana (the Department of Health's school reporting order of September 1, 2020, in force through the quarter, Ex. LA-053), Virginia (Chapter 456 from July 1, Ex. VA-043), Washington (Proclamation 20-12.3 from July 1, Ex. WA-071, and Proclamation 20-09.3 to its July 30 amendment, Ex. WA-052; Ex. WA-075) and the District of Columbia (the Phase Two rules, Ex. DC-079, then Mayor's Order 2021-097, Ex. DC-057) a State school or child care instrument was in force on every day of the quarter and the second round attached before the first lapsed; in North Carolina the State school face-covering requirement ran to 5:00 p.m. on July 30 (Ex. NC-030), Mecklenburg County's proclamation attached August 18 (Ex. MET-CLT-023) and the statute of August 30 followed (Ex. NC-032); in Delaware the Twenty-Ninth Modification ran to 12:01 a.m. on July 13 (Ex. DE-039) and the emergency orders attached August 15 and 16 (Ex. DE-066; Ex. DE-044); in Nevada Directive 028's school clause ended May 3 (Ex. NV-023), Directive 047 reached every school as an indoor public setting from July 30 (Ex. NV-041) and Directive 048 followed on August 4 (Ex. NV-042); in Kentucky the 2020-21 orders ended June 11 and Executive Order 2021-585 attached August 10 (Ex. KY-052); and on every day of every interval the federal conveyance order, the entry and student-visa orders and the quarantine standing orders were in force (Ex. FED-020; Ex. FED-207; Ex. AGY-FED-LABOR-IMMIGRATION-070; Ex. MET-SAN-024). The interconnected-economy section below states the point in full; the Notice itself recognizes that an employer suspended for part of a quarter is eligible for the whole quarter and that a transition period follows a change compelled by order.¹³²

The four pathways

Continuing suspension reaches the third quarter of 2021 by four independent routes: (1) the orders in force on every day of the quarter (the conveyance order, the entry and SEVP orders, the quarantine standing orders, the preemption statutes, Colorado's Public Health Order 20-38, Connecticut's Executive Order 9 school rules as extended by Executive Orders 12B and 13, Louisiana's school reporting order, Virginia's Chapter 456, Philadelphia's Full Reopening Order, Columbus's public health emergency, Illinois's re-issued school conditions, Indiana's control measures); (2) the orders issued inside it (every instrument of subparts B-4 through B-12 dated July 12 to September 30, 2021); (3) the licensing, contract and grant conditions the regulators kept in force after the general restrictions ended (New Jersey's child care standards, Washington's Proclamation 20-31, Oregon's Executive Order 21-31, Maine's child care order to August 30, Nebraska's child care orders to July 30, the Head Start and child care stabilization terms, the meal waivers); and (4) the restoration period the orders' own phase steps compelled. Each is independently sufficient; the finding in subpart F rests on all four, and the closing paragraph of this section names the expired instruments on which it does not rest.

E. The Service's grounds for the quarter, answered

No orders in effect

"No orders in effect."

The orders had lifted

"The orders had lifted; any effect was a lingering effect."

Masks as a modification of nominal effect

"Masks are a modification of nominal effect."

The employer was not the addressee

"The employer was not the addressee."

Guidance, not orders

"Guidance, not orders."

F. The finding

During the calendar quarter beginning July 1, 2021 and ending September 30, 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19, namely the federal conveyance order, an airborne-transmission control on every school bus, and its security directives, the entry proclamations, border notices and student-visa terms, the federal workplace and contractor orders, the school and child care face-covering and exposure-control orders of California, Washington, Oregon, Illinois, Nevada, Louisiana, Connecticut, New Jersey, Kentucky, Virginia, Delaware, Rhode Island, New Mexico, Massachusetts, New York, Maryland, Pennsylvania, Hawaii and the District of Columbia, the staff vaccination-or-testing orders of California, Washington, Oregon, New Mexico, Connecticut, New Jersey, Illinois, New York, New York City and the District, the face-covering-mandate prohibitions of Texas, Florida, Tennessee, Arkansas, Iowa, Oklahoma, South Carolina and Utah with the injunctions, stays and judgments that decided them inside the quarter, the county and district orders of Los Angeles, the Bay Area, San Diego, Dallas, Harris, Bexar, Denver, Boulder, Jefferson, Tri-County, Oakland, Wayne, Kalamazoo, Ottawa, Berrien, Johnson, Douglas, Dane, Montgomery, Baltimore, Mecklenburg, Richland, Shelby, Williamson, Knox and Salt Lake Counties and of New York City, Chicago, Philadelphia, Boston, Worcester, St. Louis, Columbus, New Orleans, Savannah, Birmingham, Salt Lake City, Detroit, Houston and Fairfax (Prince George's County Public Schools' requirements of September 8, 2021 being recorded in the district's own announcements, cited as context), the quarantine and isolation standing orders, the child care licensing, Head Start and stabilization conditions and the health care worker orders on the industry's counterparties (Ex. FED-020; Ex. FED-051; Ex. FED-052; Ex. FED-207; Ex. FED-208; Ex. FED-233; Ex. FED-038; Ex. FED-272; Ex. FED-063; Ex. SEC-15-024; Ex. SEC-15-023; Ex. CA-036; Ex. WA-074; Ex. WA-075; Ex. WA-078; Ex. WA-079; Ex. OR-045; Ex. OR-048; Ex. OR-052; Ex. IL-040; Ex. SEC-15-027; Ex. NV-041; Ex. NV-042; Ex. SEC-15-074; Ex. LA-038; Ex. LA-040; Ex. CT-050; Ex. CT-054; Ex. NJ-055; Ex. NJ-057; Ex. NJ-058; Ex. KY-052; Ex. KY-053; Ex. AGY-ST-EDUCATION-HIGHER-ED-029; Ex. DE-044; Ex. RI-055; Ex. NM-068; Ex. NM-071; Ex. MA-071; Ex. NY-073; Ex. NY-075; Ex. PA-042; Ex. DC-057; Ex. HI-043; Ex. SEC-15-047; Ex. FL-063; Ex. FL-032; Ex. TN-036; Ex. SEC-15-045; Ex. IA-046; Ex. OK-043; Ex. SC-045; Ex. UT-045; Ex. MET-LA-018; Ex. MET-SFO-010; Ex. MET-SAN-024; Ex. MET-DFW-030; Ex. MET-HOU-038; Ex. MET-SAT-066; Ex. MET-DEN-023; Ex. MET-DEN-024; Ex. MET-DEN-082; Ex. MET-DEN-102; Ex. MET-DET-013; Ex. MET-DET-015; Ex. MI-083; Ex. MI-084; Ex. MET-KC-067; Ex. KS-095; Ex. MET-MKE-023; Ex. MET-CMH-048; Ex. MET-CMH-050; Ex. MET-DCM-023; Ex. MET-BAL-017; Ex. MET-CLT-025; Ex. SC-061; Ex. MET-BNA-084; Ex. MET-BNA-081; Ex. MET-SLC-030; Ex. MET-NYC-040; Ex. MET-NYC-043; Ex. MET-CHI-026; Ex. MET-PHL-018; Ex. MET-PHL-019; Ex. MET-BOS-013; Ex. MET-BOS-130; Ex. MET-STL-021; Ex. MET-MSY-029; Ex. MET-ATL-017; Ex. AL-084; Ex. MET-DET-046; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-047; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-052; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-017 (the district's announcement, cited as context); Ex. IL-045; Ex. NJ-079; Ex. NJ-032; Ex. WA-022; Ex. AGY-FED-HEALTH-OTHER-089; Ex. AGY-FED-HEALTH-OTHER-093; Ex. ECO-B-083; Ex. FED-080 and the other orders collected in subpart B, excluding the documents subparts B and E identify as guidance), caused a temporary delay, interruption and, as to every classroom Guam closed, every worker Washington and Oregon barred and every exposed class the quarantine orders sent home, termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by fixing, in the third quarter of 2021 as in the five before it, who could sit in the classroom and the child care room, what each person wore, who could teach, drive, cook and care for children and on what proof, how many days an exposed class stayed home, which students could arrive from abroad, and, in eight States, what a school was forbidden to decide for itself, and in Arizona by a statute voided two days before its effective date.

What this analysis does not claim was in force

The proof for this quarter rests on the instruments of subpart B and on none of the following, each of which had expired before July 1, 2021, ran only for the days stated, or took effect after September 30, 2021. It rests on no spring 2020 closure order (Ex. SEC-15-011; Ex. SEC-15-048; Ex. SEC-15-025; Ex. SEC-15-057; Ex. SEC-15-076; Ex. SEC-15-070 and their counterparts), every one of which expired with the 2019-20 school year. It rests on no 2020-21 remote, hybrid, metric or return order (Ex. SEC-15-014; Ex. SEC-15-019; Ex. SEC-15-053; Ex. MN-028; Ex. OR-022; Ex. KY-034; Ex. MI-062; Ex. OR-039; Ex. AZ-035; Ex. WV-062 and their counterparts), every one of which expired with the 2020-21 school year, save that New Jersey's Executive Order 175 school standards, preserved by Executive Order 242 ¶ 9, ran to August 8, 2021, when Executive Order 251 replaced them, and are relied on for those thirty-nine days (Ex. NJ-032). It rests on no child care emergency-only order (New Jersey's Executive Order 110, rescinded June 15, 2020, Ex. SEC-15-012; Ohio's order of March 24, 2020, rescinded May 31, 2020, Ex. SEC-15-071; Massachusetts's Orders No. 10 and 27, under which child care reopened only under EEC requirements from June 26 and 29, 2020 by Order No. 41, the exempt emergency programs ceasing July 13, 2020, Ex. MA-006; Ex. MA-013; Ex. MA-022; Maryland's child care controls, rescinded 12:01 a.m. July 1, 2021, Ex. MD-034; Oregon's Executive Orders 20-12 and 20-19, rescinded as of June 30, 2021, Ex. OR-007; Ex. OR-013). It rests on Ohio's Department of Health orders for no day after June 2, 2021 (Ex. OH-032; Ex. OH-048), on Michigan's epidemic orders for no day after June 22, 2021 (the Department's rescission order of June 17, 2021), on Texas's school face-covering policies for no day after June 4, 2021 (Ex. TX-031), on Colorado's executive face-covering order for no day after June 1, 2021 (Ex. CO-040) and on the Third Amended Public Health Order 20-38's school, child care and camp face-covering duties for no day after June 30, 2021 (Ex. CO-052), on Utah's school face-covering orders for no day after the Monday of the last week of the 2020-21 school year (Ex. UT-044), on Wyoming's public health orders for no day after May 31, 2021 (Ex. WY-058), on Massachusetts's sports rules for no day after May 29, 2021 (Ex. AGY-ST-EDUCATION-HIGHER-ED-036), and on the Phase 4 capacity and gathering conditions of the ISBE/IDPH transition guidance for no day after June 11, 2021 (Ex. AGY-ST-EDUCATION-HIGHER-ED-011); the school provisions of Executive Order 2020-40 as amended by Executive Order 2020-47 (Ex. IL-017; Ex. IL-020), re-issued monthly through October 16, 2021 (Ex. IL-071; Ex. IL-039; Ex. IL-041; Ex. IL-044), are relied on for every day of the quarter. It rests on Delaware's Twenty-Ninth Modification only to 12:01 a.m. on July 13, on Connecticut's Public Health rule of May 19 only to August 7, on North Carolina's Executive Order 220 only to 5:00 p.m. on July 30, on Nebraska's child care orders only to July 30, on Maine's child care order only to August 30, on Kentucky's Executive Order 2021-585 only from August 10 to September 7, 2021 and its regulations only from August 12 to September 9, 2021, on Arkansas's Act 1002 only from July 28 to August 6, on Iowa's HF 847 only to September 13, on Berrien County's order only from September 6 to September 29, and on Guam's order only from August 27 to September 16 (Ex. DE-039; Ex. NC-030; Ex. NE-047; Ex. ME-010; Ex. KY-052; Ex. KY-053; Ex. SEC-15-045; Ex. IA-046; Ex. AGY-TERRITORIES-112). It rests on Virginia's Executive Order 79 K-12 face-covering requirement for no day after June 30, 2021 (Ex. VA-017; Ex. VA-029), and on no Alabama emergency for July 7 to August 12, 2021, when none was in force (Ex. AL-079; Ex. AL-052). It rests on the federal paid-leave mandate for no day after December 31, 2020 (Ex. FED-170). It rests on Colorado's Public Health Order 20-38 in its Fourth, Fifth and Sixth Amended versions only (Ex. CO-041, effective July 1, 2021; Ex. CO-053, effective August 1, 2021; Ex. CO-091, effective September 1, 2021); the Seventh Amended version (Ex. CO-054) was issued September 30, 2021 and took effect October 1, 2021, after the quarter. It rests on Indiana's Executive Orders 21-19 and 21-24 (Ex. IN-071) and not on Executive Order 21-27 (Ex. IN-073), signed September 30, 2021 and effective October 1, 2021. It does not rely on Fairfax County Public Schools' student-athlete vaccination requirement, announced August 30, 2021 and effective November 8, 2021 (Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-053), and it cites the City of San Diego's Resolution R-313715 of October 1, 2021 (Ex. MET-SAN-042) only as a recital of the emergency's continuation through September 2021, never as an instrument in force. It relies on the staff vaccination orders of California, Washington, Oregon, New Mexico, New Jersey, Connecticut and Illinois as orders issued and binding in the quarter, with compliance dates of October 15, October 18, October 18, August 23, October 18, September 27 and September 19, 2021, and on Denver's, Fairfax's and New York City's as orders with deadlines of September 30, October 2021 and September 27 (moved to October 1); it does not rely on New Jersey's Executive Order 264 staff requirement (November 1, 2021), Delaware's staff order of October 15, 2021, the District's November 1, 2021 deadline or Los Angeles Unified's student deadlines as having taken effect in the quarter (Ex. NJ-058; Ex. DE-054; Ex. DC-076; Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-031). It rests on none of the following post-period instruments: the Head Start vaccine and face-covering rule of November 30, 2021 (Ex. SEC-15-008; Ex. AGY-FED-HEALTH-OTHER-090); the OSHA vaccination-or-testing standard and the CMS staff-vaccination rule of November 5, 2021 (Ex. ECO-B-011; Ex. ECO-B-010); Proclamation 10294 (November 8, 2021); Illinois's Executive Order 2021-28 on day care personnel (October 22, 2021); Ohio's H.B. 244 (effective October 13, 2021) (Ex. OH-064); Louisiana's 203 JBE 2021 (October 27, 2021) (Ex. LA-042); Kansas City's school face-covering ordinance of November 4, 2021 (Ex. MET-KC-010); Tennessee's Executive Orders 91 and 92 and Public Chapter 6 (November 2021) (Ex. TN-040; Ex. TN-041; Ex. TN-066); Nevada's Directive 052 (February 10, 2022) (Ex. NV-046); Oakland County's amended order of November 22, 2021 (Ex. MET-DET-028); and California's student-vaccination announcement of October 1, 2021, which never took effect. It rests on Arizona's A.R.S. 15-342.05 only as an enacted statute scheduled for September 29, 2021 and voided September 27, 2021, and never as an instrument that took effect. The Healthcare Emergency Temporary Standard and the health care worker vaccination orders are relied on as orders on the industry's contracted counterparties and not as orders on a school.