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The COVID Project

Industry 12 of 27 · The six quarters

Professional and Information Services

What was in force on this industry's functions in each quarter from 2020 Q2 through 2021 Q3, with the third quarter of 2021 answered instrument by instrument.

OFoffice premises under telework…CSclient meetings and site visitsCTcourts, agencies, recorders and…EVconferences, trade shows and…PJprojects dependent on clients'…DCinfrastructure, data centers and…BDbusiness development and federal…HRhiring, licensing examinations…WFworkforce availabilityCBclient base under stay-home…
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2020 Q2782020 Q3412020 Q4322021 Q1262021 Q2252021 Q340

The six quarters

In each of the six quarters from the second quarter of 2020 through the third quarter of 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19 were in force on the quarter's first and last day, reached this industry's functions and caused a temporary delay, interruption or termination of a more than nominal portion of its operations. The third quarter of 2021 is treated at length.

The second quarter of 2020

On April 1, 2020 every State and the District of Columbia was under at least one order closing or limiting businesses; forty-two States and territories issued mandatory stay-at-home orders, the first effective March 19 and the last April 7, 2020 (Ex. LAW-201), and the States that issued none (Arkansas, Iowa, Nebraska, North Dakota, South Dakota, Utah and Wyoming, Ex. LAW-204; Oklahoma confined its stay-home command to vulnerable persons, Ex. OK-006) had by statewide order closed dining rooms, bars, gyms, theaters and schools and capped gatherings at ten (Ex. AR-035; Ex. AR-002; Ex. IA-002; Ex. NE-002; Ex. ND-005; Ex. SD-009 from April 6; Ex. UT-002; Ex. UT-004; Ex. WY-004; Ex. WY-005).74 New York, Pennsylvania, Oregon and the other closure States ordered offices to zero in-person staff or to telework.75 Every State's courts suspended jury trials, and the Tax Court cancelled every trial session through June 30.76 Prometric closed every test center from March 17 to April 30; the Department of State suspended routine visa services on March 20; Proclamations 10014 and 10052 suspended immigrant and then H-1B and L-1 entry; the federal workforce went to maximum telework.77 On June 30, 2020 no State had resumed normal jury trials.78

The orders reached every function: OF closed or converted to remote operation; CS, PJ and CB halted with the customers' closed premises; CT closed or remote; EV prohibited; DC under distancing and screening; BD converted by federal telework; HR without examinations or visas; WF confined at home.79

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 stay-at-home, closure and telework orders of every State (Ex. NY-002; Ex. PA-002; Ex. OR-007), the court closures (Ex. NY-060; Ex. FED-317; Ex. AGY-FED-LANDS-SCIENCE-COURTS-005), the examination orders and the recorder and test-center closures that the closure orders compelled (Ex. AGY-ST-TRADE-BOARDS-038; Ex. AGY-ST-TRADE-BOARDS-019), the consular and entry suspensions (Ex. FED-327; Ex. FED-211) and the federal telework directives (Ex. SEC-12-003), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by closing the industry's offices, courts, examinations and customer premises.

The third quarter of 2020

On July 1, 2020 the industry's offices were open only under orders: fifty percent in New York, Massachusetts, Connecticut, Kentucky and Louisiana; telework mandated in New Jersey, Oregon, Minnesota, Michigan and Maine; Pennsylvania required from July 16 that "[u]nless not possible, all businesses are required to conduct their operations in whole or in part remotely"; Virginia's emergency temporary standard bound every employer from July 27.80 The courts stayed remote with juries suspended.81 The July bar examination was cancelled or converted; Proclamations 10014, 10052 and 10054 were in force throughout; New York's, Connecticut's and Hawaii's traveler quarantines confined every assignment across State lines.82 On September 30, 2020 every one of those regimes remained.83

The orders reached every function: OF capped or ordered remote and, everywhere, placed under the exposure controls of face coverings, screening and distancing; CS, PJ and CB under the customers' caps and quarantines; CT remote with juries suspended; EV capped; HR with examinations converted and entry suspended; WF with quarantine leave compelled; BD at maximum federal telework.84

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 office-capacity and telework orders of the reopening States (Ex. NY-131; Ex. MA-017; Ex. PA-016), the State workplace standards (Ex. VA-036), the court orders (Ex. AGY-ST-COURTS-032; Ex. AGY-FED-LANDS-SCIENCE-COURTS-005), the examination orders (Ex. AGY-ST-TRADE-BOARDS-061), the entry proclamations (Ex. FED-212), the traveler quarantines (Ex. ECO-C-001; Ex. HI-003) and the FFCRA mandate (Ex. ECO-B-003), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by capping or converting the offices, suspending the court proceedings, cancelling the examinations and suspending the visas on which the industry depends.

The fourth quarter of 2020

On October 1, 2020 the office caps and telework mandates of the Northeast and West remained; MIOSHA re-imposed Michigan's remote-work command by emergency rule on October 14; Oregon OSHA's and Cal/OSHA's workplace rules took effect November 16 and 30. The winter re-tightening then re-closed or re-capped the industry's offices: Washington to twenty-five percent from November 17; Illinois to fifty percent and Colorado to ten percent from November 20; Pennsylvania to remote operation "[u]nless impossible" from November 27; California to closure outside critical infrastructure from December 5; Massachusetts to twenty-five percent from December 26; eleven further jurisdictions likewise: Iowa, Kentucky, Michigan, Minnesota, Nevada, New Mexico, Oregon, Rhode Island, Texas, Vermont and the District of Columbia.85 Delaware and Cook County barred jury trials from November 16 and 23; Proclamations 10014 and 10052 were extended to March 31, 2021.86 On December 31, 2020 every re-tightening order above was in force.

The orders reached every function: OF re-closed or re-capped in seventeen jurisdictions; CS, PJ and CB re-closed with the customer sites; CT with trials barred again; EV cut to ten or fewer; HR with the bar examination remote and entry suspended; WF under quarantine orders and school closures; BD at maximum federal telework.87

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 winter re-tightening orders (Ex. IA-029; Ex. WA-047; Ex. IL-031; Ex. CO-081; Ex. PA-022; Ex. CA-020; Ex. MA-040), the State workplace rules (Ex. MI-054; Ex. OR-032; Ex. CA-023), the court orders (Ex. AGY-ST-COURTS-054; Ex. AGY-ST-COURTS-033), the examination orders (Ex. AGY-ST-TRADE-BOARDS-063) and the entry proclamations (Ex. FED-213), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by ordering the industry's offices closed or cut to a fraction of their occupancy for the second time in nine months, by barring trials and by suspending the entry of its foreign specialists.

The first quarter of 2021

On January 1, 2021 the winter orders were in force in every jurisdiction named above, expiring in steps from Iowa's on February 6 to Pennsylvania's on April 4 and Minnesota's and Colorado's in mid-April; Michigan's MIOSHA rule, Oregon's office prohibition, New Jersey's telework accommodation and New York's fifty-percent cap ran through the quarter.88 Executive Order 13991 (January 20) placed every federal building and on-site contractor under occupational-health controls, face coverings and distancing among them; OMB Memorandum M-21-15 (January 24) capped every federal workplace at twenty-five percent of normal occupancy; the CDC conveyance order placed every commute under its airborne-transmission controls from February 1; Proclamation 10143 continued the entry suspensions.89 Cook County and the Northern District of Illinois kept their trial bars; the February bar examination was remote in forty-one jurisdictions. On March 31, 2021 the general orders had ended in seventeen jurisdictions on the dates the fifty-State table on this page records: Alaska (May 22, 2020), Kansas (May 26, 2020, with every business's duty to require face coverings of its employees and customers, an airborne-transmission control, to March 31, 2021), Missouri (June 15, 2020), Florida (September 25, 2020), Montana (January 15 and February 12, 2021), North Dakota (January 18, 2021), Tennessee (January 31, 2021), Idaho (February 2, 2021), Iowa (February 7, 2021), Arkansas (February 26, 2021), South Carolina (March 1 and 5, 2021), Mississippi (March 3, 2021), Texas (March 10, 2021), Oklahoma (March 12, 2021), Wyoming (March 16, 2021), Arizona (March 25, 2021) and Wisconsin (March 31, 2021), and in each of them the courts, the emergency or the sector regulators carried the quarter; in the other thirty-four jurisdictions the office caps, telework mandates or general face-covering and capacity orders, the airborne-transmission and occupancy controls on every indoor workplace, remained in force on that day.90

The orders reached every function: OF capped or remote in the Northeast, Midwest and West, with federal workplaces at twenty-five percent; CS, PJ and CB under the same caps; CT with trials suspended; EV capped; HR with the bar examination remote and entry suspended to March 31; WF with the commute under the federal conveyance controls; BD in federal buildings at twenty-five percent.91

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 continuing winter orders (Ex. MA-040; Ex. IA-034; Ex. CO-038; Ex. CO-039; Ex. CO-057; Ex. PA-031; Ex. MN-037; Ex. OR-035), the federal workplace and conveyance orders (Ex. SEC-12-007; Ex. SEC-12-005; Ex. FED-020), the entry proclamations (Ex. FED-207), the court orders (Ex. AGY-ST-COURTS-033; Ex. FED-296) and the examination orders (Ex. AGY-ST-TRADE-BOARDS-020), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by holding the industry's offices, courts and customer sites at a fraction of their capacity or in remote operation through the winter and by capping every federal engagement and placing it under the federal occupational-health controls.

The second quarter of 2021

On April 1, 2021 the office caps and telework mandates ran to their stepped expiry: Pennsylvania April 4, Minnesota April 14, Colorado April 16, New York May 19, Connecticut May 20, Michigan May 24, Massachusetts May 29, New Jersey June 4, Kentucky June 11, California and Vermont June 15, Oregon's framework, Washington and Maine June 30, New Mexico July 1. The workplace standards of Virginia, California, Oregon, Washington and Michigan ran throughout, and New York enacted the HERO Act on May 5.92 Executive Order 13991 ran throughout and the federal occupancy cap to June 10; the conveyance order kept every commute under its airborne-transmission controls; Proclamations 10143 and 10199 suspended entry; Delaware returned to jury trials June 1 and Maryland April 26; the Tax Court remained closed.93 On June 30, 2021 Oregon's, Washington's and Maine's orders were in their last day, and every workplace standard, court order and federal order above remained.94

The orders reached every function: OF under caps and telework mandates until their stepped expiry and under workplace standards throughout; CS, PJ and CB under the same orders; CT remote or restricted, with juries resuming under plans; EV capped until the same expiry dates; HR with the July bar examination ordered remote; WF under the conveyance controls and quarantine orders; BD in capped federal workplaces under the controls of Executive Order 13991.95

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 office and telework orders in force to their expiry (Ex. PA-033; Ex. AL-045; Ex. NY-054; Ex. CT-046; Ex. MA-048; Ex. NJ-051; Ex. KY-049; Ex. CA-017; Ex. OR-043; Ex. WA-056; Ex. WA-065; Ex. NM-057), the workplace standards (Ex. VA-037; Ex. CA-024; Ex. OR-041; Ex. NY-082), the federal workplace, conveyance and entry orders (Ex. SEC-12-006; Ex. FED-051; Ex. FED-208), the court orders (Ex. AGY-ST-COURTS-060; Ex. MD-088; Ex. MD-089; Ex. TX-064) and the examination orders (Ex. AGY-ST-TRADE-BOARDS-062), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States. They did so by holding the industry's offices under caps and telework mandates for most of the quarter, by conditioning every workplace on a written plan, and by keeping the courts, examinations and federal customer sites under orders through the quarter's last day.

The third quarter of 2021

The Service's premise and what the statute asks

The Service's letters state for this quarter that no orders were in effect:

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

Form language of the Service's letters and Forms 886-A

The statute asks whether, during the quarter beginning July 1, 2021 and ending September 30, 2021, the operation of the trade or business was fully or partially suspended due to orders from an appropriate governmental authority limiting commerce, travel or group meetings due to COVID-19. Congress re-enacted that clause on March 11, 2021 for exactly this quarter, with knowledge of the Notice and of the orders then in force, and preserved it when it terminated the fourth quarter on November 15, 2021.96 The inventory that follows lists only instruments in force on some day of the quarter; the closing paragraph names the expired instruments on which the proof does not rest.

The instruments in force July 1 to September 30, 2021: the federal layer

Executive Order 13991 (January 20, 2021) imposed occupational-health and airborne-transmission controls, face coverings and physical distancing among them, on federal employees, "on-site Federal contractors; and all persons in Federal buildings," enforced through agency safety plans; in force July 1 and September 30; functions BD, CS, CT (Ex. SEC-12-007). The Safer Federal Workforce Task Force's Agency Model Safety Principles (revised July 29, 2021), issued under that order and announced with the requirement that "every federal government employee and onsite contractor will be asked to attest to their vaccination status," required every unattested or unvaccinated onsite contractor to mask, distance and submit to weekly testing; in force July 29 through September 30; functions BD, CS (Ex. FED-272; Ex. SEC-12-075).97 Executive Order 14042 (September 9, 2021), issued under the Federal Property and Administrative Services Act, required every covered federal contract to include a clause requiring compliance with the Task Force's guidance, which required covered contractor employees, including employees "not working on a Federal Government contract" at covered workplaces, to be "fully vaccinated no later than December 8, 2021"; enforced through contract clauses; in force from September 9; functions BD, HR, WF (Ex. SEC-12-008; Ex. SEC-12-010; Ex. SEC-12-009).98 The CDC's conveyance order (effective February 1, 2021), issued under 42 U.S.C. § 264 as an airborne-transmission control on every carrier and transportation hub and enforced through the operators it bound, provided that "a person must wear a mask while boarding, disembarking, and traveling on any conveyance into or within the United States" and "at any transportation hub," enforced by TSA security directives with civil penalties; in force every day; functions WF, CS, EV (Ex. FED-020; Ex. FED-051; Ex. FED-052).99 Proclamation 9984 (China) (Ex. FED-200) and Proclamations 10143 (the Schengen Area, the United Kingdom, Ireland, Brazil and South Africa) and 10199 (India), all issued under 8 U.S.C. § 1182(f) and all revoked by Proclamation 10294 effective November 8, 2021 (Ex. FED-207; Ex. FED-208; Ex. FED-209), suspended entry from those countries on every day of the quarter; the DHS notifications of June 23, July 22, August 23 and September 22, 2021 continued the Canada and Mexico land-border restrictions to non-essential travel; the CDC's Title 42 order (Ex. FED-034 to August 1; Ex. FED-038 from August 2) and its inbound-testing order (Ex. FED-042) were in force every day; functions HR, CS, EV, CB (Ex. FED-232; Ex. FED-255; Ex. ECO-C-126).100 The Tax Court's Administrative Order 2020-02 kept every proceeding remote to August 27, 2021, when Administrative Order 2021-01 continued it and the court announced that "[t]he Fall 2021 trial sessions will be conducted remotely as scheduled"; the courthouse "remained closed to the public since March 2020" until October 12, 2021; the Federal Circuit restricted public access to the National Courts Building from May 24, 2021, admitting persons other than court personnel and arguing counsel only on written request and under infection-prevention conditions, masking and distancing among them, that turned on vaccination status, continued through August 31 and October 31, 2021; in force every day; function CT (Ex. AGY-FED-LANDS-SCIENCE-COURTS-005; Ex. AGY-FED-LANDS-SCIENCE-COURTS-007; Ex. AGY-FED-LANDS-SCIENCE-COURTS-074; Ex. AGY-FED-LANDS-SCIENCE-COURTS-076; Ex. AGY-FED-LANDS-SCIENCE-COURTS-077).101 The Northern District of Illinois, the District of New Jersey, the District of Maryland, the District of Arizona (General Order 21-15 of September 2, reciting the Delta variant and running "until further notice") and the Northern District of California operated under standing orders renewed in June, July and September 2021; function CT (Ex. FED-297; Ex. FED-307; Ex. FED-313; Ex. ECO-C-136; Ex. FED-337).102 The Department of Transportation's Acquisition Directive 2021-02 (September 17) required every on-site contractor employee at DOT facilities to attest to vaccination or be tested (Ex. AGY-AVIATION-SURFACE-040); functions BD, CS.103

The instruments in force: the workplace standards of the States

Workplace standards and exposure plans bound every office in six States, each in force on July 1 and September 30, 2021 or from the in-quarter effective date stated; functions OF, WF, CS. New York's 12 NYCRR § 840.1 (effective August 5, 2021), issued under Labor Law § 218-b, required every private employer to adopt an exposure-prevention plan by August 5; the Commissioner of Health's designation of September 6 activated every plan (screening, masking, distancing, ventilation, posting) and was continued September 30, enforced by civil penalties and a private right of action; 10 NYCRR § 2.61 (August 26) required vaccination of every worker in covered health-care entities (Ex. NY-136; Ex. NY-127; Ex. NY-071).104 New Jersey's worksite requirements of Executive Order 192 (Ex. NJ-036), carried after July 4, 2021 by Executive Order 242 ¶¶ 2-3 and 6 and Executive Order 243 ¶¶ 1-4 (May 24 and 26, 2021, effective May 28 and June 4) (Ex. NJ-050; Ex. NJ-051) as the "most recent executive order containing general ... mitigation measures" that P.L. 2021, c. 103, § 1(14) continued to January 1, 2022 (Ex. NJ-053), required screening, masking of unvaccinated or unverified employees and daily health checks at every worksite on every day of the quarter.105 California's Cal/OSHA standards as readopted June 17, 2021 bound every workplace to a written prevention program, paid exclusion of exposed employees, testing and notification, and its health-care and school-worker orders of July 26, August 5 and August 11 required vaccination or testing of every worker in those settings (Ex. CA-024; Ex. CA-031; Ex. ECO-B-083).106 Virginia's 16VAC25-220 bound "every employer, employee, and place of employment," enforced by citation and civil penalty (Ex. VA-037); Oregon OSHA's permanent rule bound every workplace to a written exposure assessment, an infection-control plan and ventilation, notification and training requirements, and its Administrative Order 10-2021 renewed indoor face coverings as one of those controls from August 13 (Ex. OR-041; Ex. OR-049);107 Washington's Proclamation 20-25.14 was made workplace law by WAC 296-800-14035, the Secretary of Health reimposed indoor face coverings from August 23 as an airborne-transmission control on every indoor setting, and Proclamation 21-14 (August 9) required "on-site independent contractors ... goods and services providers" of State agencies to be vaccinated by October 18 (Ex. WA-072; Ex. AGY-ST-LABOR-WORKPLACE-055; Ex. WA-078; Ex. WA-077).108

The instruments in force: the face-covering, exposure-control and emergency orders of the States

Nevada's Directive 047 imposed indoor airborne-transmission controls, universal face coverings among them, on every person in every indoor public space in every county of substantial or high transmission, Clark and Washoe throughout, from July 30, Directive 048 defined the indoor public settings subject to those controls to include office buildings, breakrooms and meeting rooms from August 4, and Nevada OSHA enforced both against employers as occupational-safety requirements (Ex. NV-041; Ex. NV-042); statewide indoor face-covering orders, each an airborne-transmission control imposed on every indoor workplace and each carrying employer duties enforced by fine, re-conditioned every office in New Mexico (issued August 17, effective August 20), Louisiana (August 4), Illinois (August 30, in an order that also imposed vaccination-or-testing duties on health-care, school and State-facility workers), the District of Columbia (July 31) and Connecticut's listed settings (August 7), each in force from its effective date through September 30 (Ex. NM-067; Ex. LA-036; Ex. IL-042; Ex. DC-057; Ex. CT-052); functions OF, EV, CS, WF.109 The emergency instruments of Massachusetts, Hawaii, Texas, Arizona, Colorado, Delaware and Maryland remained in force as the declarations under which the quarter's court, face-covering, traveler and health-care orders issued and were continued (Ex. MA-049; Ex. HI-003; Ex. TX-001, renewed August 29, 2021 by Ex. TX-038; Ex. AZ-037; Ex. CO-091; Ex. DE-041; Ex. MD-031), and where an instrument itself carried operative provisions (Colorado's face-covering settings, Hawaii's traveler rules, Delaware's provider duties, Texas's daily test-result reporting by "[e]very public or private entity" that tests under GA-38, Ex. TX-036) it is relied on for them;110 Georgia's Economic Recovery State of Emergency from July 1 and its Executive Order 08.19.21.03, the new emergencies of Alabama, Arkansas and Tennessee and North Carolina's Executive Order 224 governed from their dates (Ex. GA-041; Ex. GA-042; Ex. GA-043; Ex. AL-052; Ex. AR-017; Ex. TN-034; Ex. NC-031);111 Michigan's Public Act 238 and Pennsylvania's Acts 21 and 73 governed throughout (Ex. MI-057; Ex. PA-040);112 and the emergency, regulatory-suspension, testing, quarantine and notarial instruments of twelve further States governed their subjects through the quarter (Ex. ME-060; Ex. IN-066 with Ex. IN-069; Ex. OH-049; Ex. OH-071; Ex. OH-072; Ex. NE-067 with Ex. NE-068 from August 26; Ex. NH-063; Ex. NH-064; Ex. WV-001, whose continuance Executive Order 23-21 of July 20, 2021 recites, Ex. WV-067); functions CB, CT, WF.113

The instruments in force: the court orders of the States

Court orders governed every courthouse in at least twenty-nine States on July 1 and on September 30, 2021, among them Delaware's courthouse infection-prevention controls (universal face coverings from August 16 and weekly testing of unvaccinated judicial personnel from September 7), Cook County's face-covering, distancing and videoconference-default requirements, Massachusetts's Seventh Updated Order from July 12, Texas's Fortieth Emergency Order (August 1 to October 1) and Maryland's courthouse health measures, face coverings among them, and its judiciary vaccination requirement (Ex. AGY-ST-COURTS-062; Ex. AGY-ST-COURTS-034; Ex. AGY-ST-COURTS-080; Ex. TX-040; Ex. MD-091); functions CT, CS, OF, WF, CB.114

The instruments in force: the metros

New York City kept OATH hearings remote, required proof of vaccination for indoor dining, fitness and entertainment from August 17, enforced from September 13, and required vaccination or testing of staff in public health-care settings (Ex. MET-NYC-014; Ex. MET-NYC-017; Ex. MET-NYC-035); Los Angeles County placed every indoor space under its airborne-transmission controls, universal face coverings among them, from July 17 (Ex. MET-LA-018); Chicago imposed indoor face coverings, an airborne-transmission control carrying employer duties, on every business from August 20 and Cook County from August 23 (Ex. MET-CHI-026; Ex. MET-CHI-041); Dallas County required every commercial entity to adopt a Health and Safety Policy with universal indoor face coverings from August 11 on pain of a $1,000 fine (Ex. MET-DFW-028).115 The face-covering, proof-of-vaccination, contractor and court orders of the Washington metro, Philadelphia, Boston, San Francisco, Seattle, San Diego, Denver, New Orleans and Honolulu governed their metros (Ex. MET-DCM-044; Ex. MET-PHL-019; Ex. MET-PHL-021; Ex. MET-BOS-013; Ex. MET-SFO-011; Ex. MET-SEA-018; Ex. MET-SAN-024; Ex. MET-DEN-023; Ex. MET-MSY-029; Ex. MET-HNL-032); functions OF, EV, CT, CS.116

The instruments in force: the sector regulators, counterparties and workforce

The July 2021 bar examination was administered remotely in thirty jurisdictions (Ex. AGY-ST-TRADE-BOARDS-062), and Virginia's and California's licensing waivers ran into the quarter (Ex. AGY-ST-TRADE-BOARDS-022; Ex. AGY-ST-TRADE-BOARDS-052); function HR. The notarial regimes of eight States governed the industry's transactions (Ex. AGY-ST-DMV-SOS-RECORDERS-040; Ex. AGY-ST-DMV-SOS-RECORDERS-044); function CT.117 The health-care-worker vaccination orders of California, New York, New York City, Philadelphia and Denver, Washington's Proclamation 21-14, New Orleans's Executive Order LC 21-05 and DOT's Acquisition Directive 2021-02 conditioned on-site work at customers' premises on vaccination or testing; functions CS, BD, HR. The paid-leave mandates of New York, New Jersey and Colorado compelled the industry to pay every quarantined employee not to work, and the school face-covering and quarantine orders of the autumn, the airborne-transmission and exclusion controls on the workforce's children's schools, governed the workforce's children (Ex. AGY-ST-LABOR-WORKPLACE-003; Ex. AGY-ST-LABOR-WORKPLACE-005; Ex. AGY-ST-LABOR-WORKPLACE-004); function WF.118

How the instruments reached the functions

OF: every office in New York adopted and operated an exposure-prevention plan; every office in California, Virginia, Oregon and Washington ran under a workplace standard; every office in the face-covering States and metros operated under the indoor airborne-transmission controls those orders imposed. CS and BD: on-site work at every federal customer site required attestation to vaccination status, or masking, distancing and weekly testing, from July 29, 2021 (Ex. FED-272), and from September 9, 2021 was the subject of the President's order that every covered contractor workforce be vaccinated by December 8, 2021 under clauses to be inserted in covered contracts from October 15, 2021 (Ex. SEC-12-008; Ex. SEC-12-010; Ex. SEC-12-009); on-site work at health-care customers in five jurisdictions required vaccination or testing. CT: the federal courts and the courts of at least twenty-nine States kept proceedings remote, restricted access, required face coverings or postponed juries. EV: indoor events required proof of vaccination or a negative test in New Orleans from August 16 (Ex. MET-MSY-029), in New York City from August 17, enforced from September 13 (Ex. MET-NYC-017), and in San Francisco from August 20, 2021 (Ex. MET-SFO-011). PJ and DC: customer projects and staffed facilities ran under the customers' own orders. HR: the July bar examination remote; the entry proclamations throughout. WF: the commute under the federal conveyance controls every day; quarantines and paid leave compelled. CB: every customer industry under its own third-quarter orders.119

The continuing-suspension analysis

The clause asks whether the operation "is fully or partially suspended during the calendar quarter"; "during the calendar quarter" modifies "suspended," and Congress did not write "orders in effect during the quarter." Tri-State Memorial Hospital v. United States (Tri-State) defines a suspension to include a "delay" and holds causation to be but-for. The Notice recognizes both halves of the point: Q&A-22 makes an employer suspended for part of a quarter eligible for the whole quarter, and Q&A-16 recognizes that "a significant delay (for example, beyond 2 weeks)" in moving between modes of operation is itself a partial suspension.120 Four pathways carry the suspension of this industry into the third quarter of 2021. First, the instruments inventoried above were in force on every day of the quarter and were themselves orders limiting commerce, travel and group meetings. Second, the orders of March 2020 through June 2021 compelled this industry to dismantle its operation, and the orders' own reopening steps show that the dismantling was not restored on July 1, 2021: offices ordered to zero in-person staff in March 2020 were readmitted at twenty-five and fifty percent between May 11 and June 22, 2020; New York held offices at fifty percent to May 19, 2021 (Ex. NY-131; Ex. NY-054), Connecticut at fifty percent to May 20, 2021 (Ex. CT-069; Ex. CT-093; Ex. CT-046), Massachusetts at twenty-five percent from December 26, 2020 to February 8, 2021 and forty percent to May 29, 2021 (Ex. MA-040; Ex. MA-043; Ex. MA-048), Colorado at ten percent from November 20, 2020 (Ex. CO-081) with caps to April 16, 2021 (Ex. CO-057; Ex. CO-058; ended by Ex. CO-051), Kentucky at thirty-three percent from November 20 to December 13, 2020 (Ex. KY-033) with the telework rule to June 11, 2021 (Ex. KY-049), Rhode Island at thirty-three percent on site from February 25 to May 7, 2021 (Ex. RI-035; Ex. RI-037) and Washington at twenty-five percent from November 17, 2020 to January 11, 2021 and fifty percent to June 30, 2021 (Ex. WA-047; Ex. WA-056; Ex. WA-065); Pennsylvania required telework "unless impossible" to April 4, 2021 (Ex. PA-022; Ex. PA-033), New Jersey required telework accommodation to June 4, 2021 (Ex. NJ-004; Ex. NJ-051) and Oregon prohibited office work where telework was available under the four-tier county framework of Executive Order 20-66 to June 30, 2021 (Ex. OR-035; Ex. OR-043); full occupancy was permitted between April 4, 2021 (Pennsylvania) and June 30, 2021 (Oregon and Washington), with New Mexico on July 1 (Ex. NM-057; Ex. NM-060); juries were not empaneled in Delaware between November 16, 2020 and June 1, 2021, in Cook County until the spring 2021 target dates and in Maryland until April 26, 2021, so that the trial calendars of the third quarter were the backlogs those orders created; H-1B and L-1 entry was suspended for the nine months to March 31, 2021, so that the foreign specialists on whom technology and consulting firms depend were not in the country. An operation ordered suspended through June 30 had not been restored on July 1; the orders' own step dates fix the arithmetic, and the interconnected-economy section states it. Third, the counterparties on which each function depends were themselves under the orders inventoried above, so that the industry's functions were interrupted by orders addressed to others in the sense Q&A-12 recognizes and the United States (the Government as litigant) has admitted. Fourth, the federal general layer and the workforce orders were in force on every day and reached every employer in the industry.121

The answers to the Service's grounds for the quarter

Each of the Service's grounds fails on the quarter's own record. That no orders were in effect: the instruments inventoried above were in effect, with dates, and the Service's sentence describes a quarter that did not occur. That the industry was "essential": the designation permitted work; it exempted no office from the workplace standards, the face-covering orders, the exposure-prevention plans or the courts' orders, and the statute does not use the word. That the industry could telework: telework is the compelled modification, not the absence of one. That the orders reached customers, not the business: the exposure-prevention plans, workplace standards, contractor attestation requirements and court orders reached the business by name. That the measures were voluntary: a plan adopted because 12 NYCRR § 840.1 required it and a remote trial held because the Tax Court ordered it are not voluntary. That the effect was nominal: an industry whose courts were remote, whose federal customer sites were conditioned and whose foreign specialists were barred had more than a nominal portion of its operations delayed, interrupted or terminated, and the ten percent figure is, by the United States' own account, a safe harbor and not a floor. That the orders had lifted: the orders inventoried above had not; the orders that had lifted are named below.122

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 workplace, contractor, conveyance, entry, border and court orders (Ex. SEC-12-007; Ex. FED-272; Ex. SEC-12-008; Ex. FED-020; Ex. FED-207; Ex. FED-232; Ex. AGY-FED-LANDS-SCIENCE-COURTS-007), the State workplace standards and face-covering orders and the emergency instruments that carried the courts' orders (Ex. NY-136; Ex. NY-127; Ex. NJ-050; Ex. NJ-051; Ex. NJ-053; Ex. CA-024; Ex. VA-037; Ex. OR-049; Ex. WA-078; Ex. NV-041; Ex. NM-067; Ex. LA-036; Ex. IL-042; Ex. DC-057), the court orders of the United States and the States (Ex. AGY-ST-COURTS-062; Ex. AGY-ST-COURTS-034; Ex. AGY-ST-COURTS-080; Ex. TX-040), the metro orders (Ex. MET-NYC-017; Ex. MET-LA-018; Ex. MET-CHI-026; Ex. MET-DFW-028), the sector and notarial instruments (Ex. AGY-ST-TRADE-BOARDS-062; Ex. AGY-ST-DMV-SOS-RECORDERS-040) and the counterparty and workforce orders (Ex. CA-031; Ex. NY-071; Ex. AGY-ST-LABOR-WORKPLACE-003), caused a temporary delay, interruption or termination of a more than nominal portion of the operations of employers in this industry throughout the United States.123 They did so by conditioning every office on an exposure-prevention plan or workplace standard, by placing the offices of the largest States and metros under indoor face-covering and exposure-control requirements from July 17, 2021 onward, by keeping the courts of the United States and of at least twenty-nine States remote, restricted or under face-covering and testing conditions, by conditioning every federal and health-care engagement on attestation, testing or vaccination, by keeping the foreign specialists out and the examinations remote, and by placing every commute under the federal conveyance controls.

What this analysis does not claim was in force

The proof for the third quarter of 2021 rests on none of the following, each of which had expired before July 1, 2021: the stay-at-home and business-closure orders of March and April 2020 (Ex. NY-002; Ex. PA-002; Ex. OR-007; Ex. CA-002); the office-capacity and telework orders that expired between April 4 and June 30, 2021 (Ex. PA-033, which ended the telework mandate of Ex. PA-022 on April 4, 2021, the mitigation order itself expiring 12:01 a.m. May 31, 2021; Ex. NY-131, whose percentage caps ended May 19, 2021 under Ex. NY-054; Ex. NJ-004 ¶¶ 10-11, rescinded 6:00 a.m. June 4, 2021 by Ex. NJ-051 ¶ 1; Ex. OR-035, rescinded 12:01 a.m. June 30, 2021 by Ex. OR-043 ¶ 2); the winter re-tightening orders (Ex. CA-020; Ex. CO-081; Ex. PA-022; Ex. MA-040); the 2020 court closures and filing suspensions (Ex. NY-060; Ex. AGY-ST-COURTS-037; Ex. FED-317); Proclamations 10014, 10052, 10054 and 10131 (Ex. FED-210; Ex. FED-211; Ex. FED-213); the federal occupancy cap of M-21-15 (Ex. SEC-12-005) and the 2020 OMB telework memoranda (Ex. SEC-12-003); the USCIS, NLRB and Prometric closures and the 2020 examination cancellations (Ex. FED-324; Ex. AGY-ST-TRADE-BOARDS-033); the FFCRA leave mandate (Ex. FED-170); TSA Security Directive 1582/84-21-01 (Ex. FED-050); and the instruments and announcements dated after September 30, 2021, cited only for what they recite (Ex. AGY-FED-LANDS-SCIENCE-COURTS-008; Ex. FED-209; Ex. WY-062; Ex. AGY-ST-COURTS-035, the Cook County amendment of General Administrative Order No. 2020-07 entered October 19, 2021, effective October 15, 2021, cited only for its recital of the provisions effective September 7 and 20, 2021; Ex. AGY-ST-COURTS-020, the New York Workers' Compensation Board's announcement of October 4, 2021 reciting its closure to the public since March 2020, which is a service announcement and not an order). Executive Order No. 243 (Ex. NJ-051) and Executive Order 21-15 (Ex. OR-043) are named here only as the instruments that ended those requirements; they remained in force through the quarter and are relied on for the worksite protocols and emergency provisions they continued, not for what they ended. Instruments that expired within the quarter are relied on only for the days they ran. Nor does the proof rest on the enactments and orders of 2021 that barred or ended State and local requirements (Ex. MT-072; Ex. MT-042; Ex. OK-042; Ex. OK-043; Ex. OH-045; Ex. ND-078; Ex. MO-021; Ex. TX-036 as to its prohibitions), cited only for the dates on which they ended or displaced other instruments.124

  1. Moreland et al., 69 MMWR 1198 (Ex. LAW-201); Ballotpedia, States with stay-at-home orders (as of Apr. 30, 2020) (Ex. LAW-204); Mayor's Order 2020-053 (Ex. DC-005); Fourth Amended Executive Order 2020-07 (Ex. OK-006); ADH Directive of Mar. 19, 2020 (Ex. AR-035); Executive Order 20-10 (Ex. AR-002); Proclamation of Disaster Emergency (Mar. 17, 2020) (Ex. IA-002); Directed Health Measure Order 2020-001 (Ex. NE-002); Executive Order 2020-06 (Ex. ND-005); Executive Order 2020-12 (Ex. SD-009); State Public Health Order of Mar. 17 and 21, 2020 (Ex. UT-002); Stay Safe, Stay Home directive (Ex. UT-004); Statewide Public Health Orders #1 and #2 (Ex. WY-004, Ex. WY-005); the fifty-State table on this page. ↩
  2. Ex. NY-002, Ex. NJ-004, Ex. CT-007, Ex. PA-002, Ex. PA-003, Ex. PA-005, Ex. MA-008, Ex. OR-007, Ex. MN-010, Ex. NM-006, Ex. MI-011, Ex. IL-005, Ex. TX-008, Ex. KY-010, Ex. WA-016, Ex. CA-002, Ex. CO-010, Ex. CO-016, Ex. UT-004, Ex. AZ-010, Ex. NV-012, Ex. HI-004, Ex. ID-003, Ex. MT-009, Ex. AK-013, Ex. DE-005, Ex. DE-006, Ex. MD-005, Ex. MD-007, Ex. VA-004, Ex. VA-006, Ex. NC-005, Ex. GA-010, Ex. FL-010, Ex. LA-005, Ex. TN-007, Ex. TN-008, Ex. AL-013, Ex. MS-009, Ex. SC-013, Ex. OK-011, Ex. WV-009, Ex. IN-006, Ex. KS-009, Ex. OH-011, Ex. WI-002, Ex. VT-010, Ex. ME-007, Ex. ME-011, Ex. NH-009, Ex. RI-006, Ex. MO-004. ↩
  3. Ex. NY-060, Ex. NY-061, Ex. AGY-ST-COURTS-021, Ex. AGY-ST-COURTS-024, Ex. AGY-ST-COURTS-075, Ex. AGY-ST-COURTS-076, Ex. AGY-ST-COURTS-069, Ex. AGY-ST-COURTS-068, Ex. AGY-ST-COURTS-037, Ex. AGY-ST-COURTS-007, Ex. PA-084, Ex. PA-085, Ex. MD-081, Ex. NJ-091, Ex. NJ-095, Ex. IL-062, Ex. TX-048, Ex. FL-064, Ex. SEC-12-034, Ex. AZ-048, Ex. KY-002, Ex. MI-004, Ex. MO-024, Ex. OH-013, Ex. OK-050, Ex. OK-051, Ex. NC-049, Ex. LA-059, Ex. SC-046, Ex. TN-043, Ex. WI-025, Ex. WV-069, Ex. CO-056, Ex. NM-004, Ex. UT-047, Ex. WA-089, Ex. WY-003, Ex. ND-085, Ex. SD-045, Ex. MET-DFW-006, Ex. MET-HOU-048, Ex. MET-LA-058, Ex. MET-SFO-061, Ex. MET-LAS-010, Ex. MET-MSY-078, Ex. MET-CHI-057; Ex. AGY-FED-LANDS-SCIENCE-COURTS-009, Ex. AGY-FED-LANDS-SCIENCE-COURTS-010, Ex. AGY-FED-LANDS-SCIENCE-COURTS-011, Ex. AGY-FED-LANDS-SCIENCE-COURTS-012, Ex. AGY-FED-LANDS-SCIENCE-COURTS-005, Ex. AGY-FED-LANDS-SCIENCE-COURTS-025, Ex. AGY-FED-LANDS-SCIENCE-COURTS-022, Ex. AGY-FED-LANDS-SCIENCE-COURTS-023, Ex. AGY-FED-LANDS-SCIENCE-COURTS-019, Ex. AGY-FED-LANDS-SCIENCE-COURTS-070, Ex. AGY-FED-LANDS-SCIENCE-COURTS-071, Ex. AGY-FED-LANDS-SCIENCE-COURTS-072; Ex. FED-284, Ex. FED-288, Ex. FED-292, Ex. FED-295, Ex. FED-302, Ex. FED-310, Ex. FED-311, Ex. FED-312, Ex. FED-317, Ex. FED-318, Ex. FED-330, Ex. FED-331, Ex. ECO-C-057. Ex. AGY-FED-LANDS-SCIENCE-COURTS-009, Ex. AGY-FED-LANDS-SCIENCE-COURTS-010, Ex. AGY-FED-LANDS-SCIENCE-COURTS-011, Ex. AGY-FED-LANDS-SCIENCE-COURTS-012, Ex. AGY-FED-LANDS-SCIENCE-COURTS-022, Ex. AGY-FED-LANDS-SCIENCE-COURTS-023 and Ex. AGY-FED-LANDS-SCIENCE-COURTS-025 are court announcements, cited as the record of the actions they announce (context, not orders). ↩
  4. Ex. AGY-ST-TRADE-BOARDS-033, Ex. AGY-ST-TRADE-BOARDS-034, Ex. AGY-ST-TRADE-BOARDS-032, Ex. AGY-ST-TRADE-BOARDS-038, Ex. AGY-ST-TRADE-BOARDS-019, Ex. AGY-ST-TRADE-BOARDS-040, Ex. AGY-ST-TRADE-BOARDS-041, Ex. AGY-ST-TRADE-BOARDS-001, Ex. AGY-ST-TRADE-BOARDS-016, Ex. AGY-ST-TRADE-BOARDS-021, Ex. AGY-ST-TRADE-BOARDS-027, Ex. AGY-ST-TRADE-BOARDS-057, Ex. AGY-ST-TRADE-BOARDS-058; Ex. AGY-ST-DMV-SOS-RECORDERS-052, Ex. AGY-ST-DMV-SOS-RECORDERS-054, Ex. AGY-ST-DMV-SOS-RECORDERS-057, Ex. AGY-ST-DMV-SOS-RECORDERS-062, Ex. AGY-ST-DMV-SOS-RECORDERS-065, Ex. AGY-ST-DMV-SOS-RECORDERS-072, Ex. AGY-ST-DMV-SOS-RECORDERS-075, Ex. AGY-ST-DMV-SOS-RECORDERS-077, Ex. AGY-ST-DMV-SOS-RECORDERS-079, Ex. AGY-ST-DMV-SOS-RECORDERS-080, Ex. AGY-ST-DMV-SOS-RECORDERS-082, Ex. AGY-ST-DMV-SOS-RECORDERS-084, Ex. AGY-ST-DMV-SOS-RECORDERS-094, Ex. AGY-ST-DMV-SOS-RECORDERS-114, Ex. AGY-ST-DMV-SOS-RECORDERS-002, Ex. AGY-ST-DMV-SOS-RECORDERS-007, Ex. AGY-ST-DMV-SOS-RECORDERS-018, Ex. AGY-ST-DMV-SOS-RECORDERS-019, Ex. AGY-ST-DMV-SOS-RECORDERS-026; Ex. MET-PHL-086; Ex. MET-SDF-021; Ex. NJ-107; Ex. PA-102; Ex. NV-006; Ex. RI-086; Ex. VT-006; Ex. WA-011; Ex. SEC-12-016, Ex. FED-327; Ex. FED-324, Ex. FED-325; Ex. FED-210, Ex. FED-211, Ex. FED-212; Ex. SEC-12-003, Ex. SEC-12-004; Ex. SEC-12-030; Ex. AGY-FED-LABOR-IMMIGRATION-075, Ex. AGY-FED-LABOR-IMMIGRATION-094; Ex. ECO-C-126; Contractors State License Board, COVID-19: Effects on CSLB Services (Mar. 20, 2020) (Ex. AGY-ST-TRADE-BOARDS-015) (the Board's service notice; context). The examination vendors' and boards' announcements (Ex. AGY-ST-TRADE-BOARDS-016, Ex. AGY-ST-TRADE-BOARDS-027, Ex. AGY-ST-TRADE-BOARDS-032, Ex. AGY-ST-TRADE-BOARDS-033, Ex. AGY-ST-TRADE-BOARDS-035) and the motor-vehicle and recording offices' closure notices listed above are cited as the record of the closures they announce (context, not orders). ↩
  5. Ex. NY-131, Ex. NY-119, Ex. MA-017, Ex. CT-069, Ex. CT-079, Ex. KY-017, Ex. LA-005 (Phase 1 recital), Ex. RI-021, Ex. OR-007, Ex. OR-017, Ex. NJ-004, Ex. PA-016 (recital of the phased orders), Ex. CA-002, Ex. MI-031, Ex. MN-010, Ex. AGY-FED-LANDS-SCIENCE-COURTS-015 (announcement; context), Ex. FED-211, Ex. AGY-ST-COURTS-048. ↩
  6. The function-by-function section below; Ex. FED-170, Ex. ECO-B-002, Ex. ECO-B-016, Ex. ECO-C-126, Ex. HI-003, Ex. AK-012. ↩
  7. Ex. NY-131, Ex. MA-017, Ex. CT-069, Ex. CT-079, Ex. KY-017, Ex. LA-005, Ex. RI-021, Ex. NJ-004, Ex. OR-017, Ex. MN-010, Ex. MI-031, Ex. VT-025, Ex. ME-025, Ex. CA-010, Ex. MET-LA-009, Ex. PA-016, Ex. PA-017, Ex. TX-022, Ex. NV-017 (Directive 021, Phase Two Reopening Plan, May 29, 2020), Ex. NV-021, Ex. NV-024 (Directive 029, July 31, 2020), Ex. MET-SAN-012, Ex. MET-SFO-005; Ex. VA-036, Ex. SEC-12-063, Ex. ECO-B-045, Ex. AGY-ST-LABOR-WORKPLACE-001; Nevada OSHA enforcement process (July 23, 2020) (Ex. AGY-ST-LABOR-WORKPLACE-032). ↩
  8. Ex. AGY-ST-COURTS-032, Ex. AGY-ST-COURTS-048, Ex. AGY-ST-COURTS-050, Ex. AGY-ST-COURTS-051, Ex. AGY-ST-COURTS-052, Ex. AGY-ST-COURTS-063, Ex. AGY-ST-COURTS-030; Ex. AGY-FED-LANDS-SCIENCE-COURTS-005, Ex. AGY-FED-LANDS-SCIENCE-COURTS-015, Ex. AGY-FED-LANDS-SCIENCE-COURTS-016, Ex. AGY-FED-LANDS-SCIENCE-COURTS-025 (the announcements and guidance among them, Ex. AGY-FED-LANDS-SCIENCE-COURTS-015, Ex. AGY-FED-LANDS-SCIENCE-COURTS-016 and Ex. AGY-FED-LANDS-SCIENCE-COURTS-025, as context), Ex. AGY-FED-LANDS-SCIENCE-COURTS-072, Ex. AGY-FED-LANDS-SCIENCE-COURTS-073; Ex. FED-332, Ex. FED-333, Ex. FED-334; Ex. FED-285; Ex. ECO-C-066; Ex. NY-060 (as lifted in stages from May 25, 2020). ↩
  9. Ex. AGY-ST-TRADE-BOARDS-061, Ex. AGY-ST-TRADE-BOARDS-018, Ex. AGY-ST-TRADE-BOARDS-074, Ex. AGY-ST-TRADE-BOARDS-039, Ex. AGY-ST-TRADE-BOARDS-071, Ex. AGY-ST-TRADE-BOARDS-059, Ex. AGY-ST-TRADE-BOARDS-060 (the compilation, bulletin and release among them, Ex. AGY-ST-TRADE-BOARDS-018, Ex. AGY-ST-TRADE-BOARDS-039 and Ex. AGY-ST-TRADE-BOARDS-059, as context); Ex. FED-211, Ex. FED-212, Ex. FED-210, Ex. AGY-FED-LABOR-IMMIGRATION-061, Ex. AGY-FED-LABOR-IMMIGRATION-069 (announcement; context), Ex. ECO-B-003; Ex. ECO-C-001, Ex. NY-006, Ex. ECO-C-006, Ex. ECO-C-010, Ex. HI-003, Ex. AK-012. ↩
  10. Ex. AGY-ST-COURTS-052, Ex. FED-333, Ex. AGY-AVIATION-SURFACE-028 (the DOT minimum-service order, in its last day on September 30, 2020). ↩
  11. The function-by-function section below (the instruments for each function in the third quarter of 2020). ↩
  12. Ex. MI-054, Ex. SEC-12-059, Ex. MET-DET-001, Ex. MET-DET-032, Ex. OR-032, Ex. SEC-12-065, Ex. CA-023; Ex. IA-029, Ex. IA-030, Ex. WA-047, Ex. IL-031, Ex. CO-081, Ex. MET-DEN-027, Ex. KY-033, Ex. NV-030, Ex. NM-006 (as reset), Ex. TX-025, Ex. TX-026, Ex. PA-022, Ex. PA-023, Ex. RI-029, Ex. CA-020, Ex. MET-LA-012, Ex. MA-040, Ex. VT-034, Ex. DC-015, Ex. MET-CHI-034, Ex. MET-PHL-010, Ex. MET-PHL-011, Ex. MET-STL-074. ↩
  13. Ex. AGY-ST-COURTS-054, Ex. AGY-ST-COURTS-033, Ex. FED-303, Ex. AGY-FED-LANDS-SCIENCE-COURTS-017 (announcement; context), Ex. AGY-ST-COURTS-065, Ex. AGY-ST-COURTS-009, Ex. MN-046, Ex. MET-LAS-014; Ex. AGY-ST-TRADE-BOARDS-063, Ex. AGY-ST-TRADE-BOARDS-048, Ex. AGY-FED-FINANCIAL-076, Ex. FED-213, Ex. SEC-12-014, Ex. ECO-B-001, Ex. ECO-B-003. ↩
  14. The function-by-function section below (the instruments for each function in the fourth quarter of 2020). ↩
  15. Ex. MA-040, Ex. IA-034, Ex. IA-035, Ex. CA-020, Ex. CO-038, Ex. CO-039, Ex. CO-057, Ex. IL-034, Ex. PA-022, Ex. PA-031, Ex. RI-035, Ex. MN-037, Ex. WA-047, Ex. MI-054, Ex. OR-035, Ex. OR-032, Ex. NJ-004, Ex. VT-034, Ex. ME-025, Ex. NY-131, Ex. MET-PHL-012, Ex. MET-PHL-013, Ex. KY-017, Ex. DC-016. ↩
  16. Ex. SEC-12-007, Ex. FED-060, Ex. SEC-12-005, Ex. FED-270, Ex. FED-061, Ex. FED-020, Ex. FED-050, Ex. FED-207, Ex. AGY-AVIATION-SURFACE-014, Ex. FED-214, Ex. FED-213, Ex. FED-211, Ex. AGY-AVIATION-SURFACE-038, Ex. AGY-AVIATION-SURFACE-033. ↩
  17. Ex. AGY-ST-COURTS-054, Ex. AGY-ST-COURTS-033, Ex. FED-296, Ex. AGY-FED-LANDS-SCIENCE-COURTS-005, Ex. AGY-FED-LANDS-SCIENCE-COURTS-025 (announcements page; context), Ex. AGY-FED-LANDS-SCIENCE-COURTS-072, Ex. MET-LAS-014, Ex. MN-046 (the New York Workers' Compensation Board's continuing closure to the public is recited in its post-period announcement, Ex. AGY-ST-COURTS-020, cited as context); Ex. AGY-ST-TRADE-BOARDS-063, Ex. AGY-ST-TRADE-BOARDS-020, Ex. AGY-ST-TRADE-BOARDS-075, Ex. AGY-ST-TRADE-BOARDS-049, Ex. AGY-ST-TRADE-BOARDS-022, Ex. AGY-ST-TRADE-BOARDS-017 (the CSLB's bulletin announcing the closure of its test centers and counters; context); Ex. AK-021, Ex. AK-013, Ex. KS-023, Ex. KS-030, Ex. KS-040, Ex. MO-007, Ex. FL-047, Ex. MT-020, Ex. MT-021, Ex. ND-074, Ex. ND-066, Ex. TN-030, Ex. ID-012, Ex. IA-035, Ex. AR-014, Ex. SC-032, Ex. SC-033, Ex. MS-051, Ex. TX-029, Ex. OK-039, Ex. WY-050, Ex. WY-051, Ex. AZ-037, Ex. WI-021, Ex. WI-009 (the instruments that ended the general orders on or before March 31, 2021). ↩
  18. The function-by-function section below (the instruments for each function in the first quarter of 2021). ↩
  19. Ex. PA-033, Ex. AL-045, Ex. MN-037, Ex. CO-051, Ex. MI-054, Ex. AGY-ST-LABOR-WORKPLACE-062, Ex. NY-131, Ex. NY-054, Ex. CT-069, Ex. CT-046, Ex. RI-035, Ex. RI-040, Ex. LA-032, Ex. MA-040, Ex. MA-048, Ex. NJ-004, Ex. NJ-051, Ex. KY-049, Ex. CA-017, Ex. CA-029, Ex. VT-043, Ex. VT-044, Ex. OR-035, Ex. OR-043, Ex. WA-056, Ex. WA-065, Ex. NM-057, Ex. ME-025, Ex. ME-060, Ex. NH-021, Ex. NH-038, Ex. NV-038; Ex. VA-037, Ex. CA-023, Ex. CA-024, Ex. OR-041, Ex. AGY-ST-LABOR-WORKPLACE-050, Ex. AGY-ST-LABOR-WORKPLACE-062, Ex. AGY-ST-LABOR-WORKPLACE-063, Ex. NY-082, Ex. AGY-ST-LABOR-WORKPLACE-011; Nevada OSHA Emphasis Program (Apr. 9, 2021) (Ex. AGY-ST-LABOR-WORKPLACE-036). ↩
  20. Ex. SEC-12-007, Ex. SEC-12-005, Ex. SEC-12-006, Ex. FED-271, Ex. FED-020, Ex. FED-051, Ex. FED-207, Ex. FED-208, Ex. ECO-C-126, Ex. AGY-FED-LANDS-SCIENCE-COURTS-074, Ex. AGY-FED-LANDS-SCIENCE-COURTS-075, Ex. FED-297, Ex. FED-301, Ex. FED-313, Ex. FED-337, Ex. FED-080 (the OSHA Healthcare ETS of June 21, 2021, on the industry's health-care customers); Ex. AGY-ST-COURTS-060, Ex. AGY-ST-COURTS-034, Ex. AGY-ST-COURTS-038, Ex. MA-072, Ex. AGY-FED-LANDS-SCIENCE-COURTS-005, Ex. AGY-FED-LANDS-SCIENCE-COURTS-025 (announcements page; context), Ex. MD-088 (scheduling jury trials from Apr. 26, 2021), Ex. MD-089, Ex. MD-090 (reciting the April 26, 2021 resumption), Ex. TX-064, Ex. ECO-C-069. ↩
  21. Ex. AGY-ST-TRADE-BOARDS-062, Ex. AGY-ST-TRADE-BOARDS-050, Ex. AGY-ST-TRADE-BOARDS-049, Ex. AGY-ST-TRADE-BOARDS-022, Ex. AGY-ST-TRADE-BOARDS-023; Ex. OR-035, Ex. OR-043, Ex. WA-056, Ex. WA-065, Ex. ME-025, Ex. ME-060, Ex. NM-057. ↩
  22. The function-by-function section below (the instruments for each function in the second quarter of 2021). ↩
  23. ARPA § 9651, 135 Stat. at 176-77 (Ex. LAW-003); IIJA § 80604, 135 Stat. at 1341 (Ex. LAW-004); Notice 2021-20, 2021-11 I.R.B. 922 (Ex. LAW-101); Notice 2021-49, 2021-34 I.R.B. 316 (LAW-103). ↩
  24. Executive Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing, 86 Fed. Reg. 7045 (Jan. 25, 2021) (Ex. SEC-12-007; Ex. FED-060); Safer Federal Workforce Task Force, COVID-19 Workplace Safety: Agency Model Safety Principles (rev. July 29, 2021) (Ex. FED-272); The White House, Fact Sheet of July 29, 2021 (Ex. SEC-12-075); Certification of Vaccination form (Ex. SEC-12-077; Ex. FED-278). ↩
  25. Executive Order 14042, Ensuring Adequate COVID Safety Protocols for Federal Contractors, 86 Fed. Reg. 50985 (Sept. 14, 2021) (Ex. SEC-12-008; Ex. FED-063); Task Force, COVID-19 Workplace Safety: Guidance for Federal Contractors and Subcontractors (Sept. 24, 2021) (Ex. SEC-12-010); Determination of the Promotion of Economy and Efficiency in Federal Contracting, 86 Fed. Reg. 53691 (Sept. 28, 2021) (Ex. SEC-12-009; Ex. FED-275); Executive Order 14043 (Sept. 9, 2021) (Ex. FED-064). ↩
  26. CDC, Requirement for Persons To Wear Masks While on Conveyances and at Transportation Hubs, 86 Fed. Reg. 8025 (Feb. 3, 2021) (Ex. FED-020); TSA Security Directive SD 1582/84-21-01A (effective May 12, 2021; expiring Sept. 13, 2021) (Ex. FED-051); SD 1582/84-21-01B (effective Sept. 14, 2021; expiring Jan. 18, 2022) (Ex. FED-052); Executive Order 13998 (Ex. FED-061). ↩
  27. Proclamation 9984, 85 Fed. Reg. 6709 (Feb. 5, 2020) (Ex. FED-200); Proclamation 10143 (Jan. 25, 2021) (Ex. FED-207); Proclamation 10199 (Apr. 30, 2021) (Ex. FED-208); Proclamation 10294 (Oct. 25, 2021) (Ex. FED-209) (revocation effective Nov. 8, 2021); Notifications of Temporary Travel Restrictions (Canada), 86 Fed. Reg. 32764 (June 23, 2021), 38556 (July 22, 2021), 46964 (Aug. 23, 2021), 52609 (Sept. 22, 2021) (Ex. FED-232, Ex. FED-233, Ex. FED-234, Ex. FED-235); (Mexico), 86 Fed. Reg. 32766, 38554, 46963, 52611 (Ex. FED-255, Ex. FED-256, Ex. FED-257, Ex. FED-258); CDC, Order Suspending Introduction of Certain Persons From Countries Where a Communicable Disease Exists (Mar. 20, 2020), as extended and amended (Ex. FED-034); CDC, Public Health Reassessment and Order Suspending the Right To Introduce Certain Persons (Aug. 2, 2021) (Ex. FED-038); CDC Amended Order on pre-departure testing (Jan. 25, 2021) (Ex. FED-042); Proclamation 10043, 85 Fed. Reg. 34353 (June 4, 2020) (Ex. AGY-FED-LABOR-IMMIGRATION-012) (treated as a fact and circumstance of the international-student market); DHS announcement of Mar. 20, 2020, with the Mar. 31, 2021 update (Ex. ECO-C-126; Ex. AGY-FED-LABOR-IMMIGRATION-068). ↩
  28. Administrative Order No. 2020-02 (May 29, 2020) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-005; Ex. SEC-12-025); Administrative Order No. 2021-01 (Aug. 27, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-007; Ex. SEC-12-023); press release of Aug. 27, 2021 (Ex. AGY-FED-LANDS-SCIENCE-COURTS-013; Ex. SEC-12-088) (the court's announcement of the order; context); Administrative Order No. 2021-02 (Oct. 5, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-008) (post-period; cited for its recital of the closure); Supreme Court of the United States, COVID-19 Announcements (Ex. AGY-FED-LANDS-SCIENCE-COURTS-025) (announcements page; context); Order of July 19, 2021 (Ex. AGY-FED-LANDS-SCIENCE-COURTS-021); Guidance Concerning Clerk's Office Operations (July 19, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-026) (guidance implementing the order; context); Orders of Mar. 19 and Apr. 15, 2020 (Ex. AGY-FED-LANDS-SCIENCE-COURTS-019, Ex. AGY-FED-LANDS-SCIENCE-COURTS-020); Federal Circuit Administrative Order 2021-09 (May 22, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-074); Administrative Order 2021-10 (June 22, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-075); Administrative Order 2021-13 (July 30, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-076); Administrative Order 2021-14 (Aug. 27, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-077); Protocols for In-Person Arguments (June 22, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-078); Revised Protocols (Aug. 12, 2021) (Ex. AGY-FED-LANDS-SCIENCE-COURTS-079). ↩
  29. N.D. Ill. Amended General Order 21-0006 (May 26, 2021) (Ex. FED-297) and (Sept. 15, 2021) (Ex. FED-298); Third Amended Order Concerning Face Masks/Coverings (July 30, 2021) (Ex. FED-299); General Order 21-0033 (Sept. 20, 2021) (Ex. FED-300); D.N.J. Standing Order 20-13 (Ex. FED-302); Updated Amended Standing Order 21-04 (Sept. 3, 2021) (Ex. FED-307); Standing Order 21-08 (Sept. 13, 2021) (Ex. FED-308); D. Md. Amended Standing Order 2021-07 (June 23, 2021; effective July 1, 2021) (Ex. FED-313); D. Ariz. General Order 21-15 (Sept. 2, 2021) (Ex. ECO-C-136); N.D. Cal. General Order 78 (June 23, 2021; effective July 1, 2021) (Ex. FED-337). ↩
  30. DOT Order 2021-4-13 (Apr. 29, 2021) (Ex. AGY-AVIATION-SURFACE-035); DOT COVID-19 Workplace Safety Plan (June 25, 2021) (Ex. AGY-AVIATION-SURFACE-039); DOT Acquisition Directive 2021-02 (Sept. 17, 2021) (Ex. AGY-AVIATION-SURFACE-040); FRA Emergency Order No. 32, 86 Fed. Reg. 11888 (Mar. 1, 2021) (Ex. AGY-AVIATION-SURFACE-014); SEC Investment Company Act Release No. 33897 (Ex. AGY-FED-FINANCIAL-064); FINRA Regulatory Notice 20-08 (Ex. AGY-FED-FINANCIAL-074) (guidance; context) and Regulatory Notice 20-42 (Ex. AGY-FED-FINANCIAL-076); CFTC Staff Letter 21-10 (Apr. 13, 2021) (Ex. AGY-FED-FINANCIAL-073); NCUA Letter to Credit Unions 21-CU-06 (July 19, 2021) (Ex. AGY-FED-FINANCIAL-066) (guidance; context); NCUA Letter 20-FCU-04 (Ex. AGY-FED-FINANCIAL-047) (guidance; context); EBSA Outbreak Period rule, 85 Fed. Reg. 26351 (Ex. AGY-FED-LABOR-IMMIGRATION-013); Asylum interpreter rule second extension, 86 Fed. Reg. 51781 (Sept. 17, 2021) (Ex. AGY-FED-LABOR-IMMIGRATION-050); Phased Resumption of Routine Visa Services (Ex. AGY-FED-LABOR-IMMIGRATION-061). ↩
  31. 12 NYCRR § 840.1, emergency rule filed and effective Aug. 5, 2021 (Ex. NY-136); Airborne Infectious Disease Exposure Prevention Standard (July 6, 2021) (Ex. NY-129; Ex. SEC-12-067); Chapter 105 of the Laws of 2021 (Ex. NY-082; Ex. ECO-B-120) and chapter amendment (June 11, 2021) (Ex. AGY-ST-LABOR-WORKPLACE-011); Commissioner's Designation (Sept. 6, 2021) (Ex. NY-127); continuation (Sept. 30, 2021) (Ex. NY-128); 10 NYCRR § 2.61, emergency rule filed and effective Aug. 26, 2021 (Ex. NY-071). ↩
  32. Executive Order No. 192 (Ex. NJ-036); Executive Order No. 242 (May 24, 2021) (Ex. NJ-050); Executive Order No. 243 (May 26, 2021) (Ex. NJ-051); P.L. 2021, c. 103, § 1(14) (June 4, 2021) (Ex. NJ-053); Executive Order No. 251 (Aug. 6, 2021) (Ex. NJ-055); Executive Order No. 253 (Aug. 23, 2021) (Ex. NJ-057); P.L. 2020, c. 10 (OPRA deadline suspension during the state of emergency) (Ex. AGY-ST-DMV-SOS-RECORDERS-087). ↩
  33. Cal/OSHA COVID-19 Prevention Emergency Temporary Standards as readopted June 17, 2021 (Ex. CA-024); State Public Health Officer Order of June 11, 2021 (Ex. CA-029); Guidance for the Use of Face Coverings (July 28, 2021) (Ex. CA-035); Health Care Worker Protections Order (July 26, 2021) (Ex. CA-031; Ex. ECO-B-084); Health Care Worker Vaccine Requirement (Aug. 5, 2021) (Ex. ECO-B-083); Vaccine Verification for Workers in Schools (Aug. 11, 2021) (Ex. ECO-B-085); California Rules of Court, Appendix I, Emergency Rules 3-13 (Ex. AGY-ST-COURTS-068); Los Angeles Superior Court General Order 2021-GEN-023-00 (June 24, 2021) (Ex. MET-LA-062). ↩
  34. 16VAC25-220 (Final) (effective Jan. 27, 2021) (Ex. VA-037); amendments (Sept. 8, 2021) (Ex. VA-038); Briefing Package (the rulemaking record of the emergency temporary standard) (Ex. AGY-ST-LABOR-WORKPLACE-001); Twenty-Sixth Order Extending Declaration of Judicial Emergency (Aug. 4, 2021) (Ex. VA-041); Twenty-Eighth Order (Sept. 20, 2021) (Ex. VA-042); Executive Order 21-15 (June 25, 2021) (Ex. OR-043); Oregon OSHA Administrative Order 2-2021 (Ex. OR-041; Ex. SEC-12-066); Administrative Order 10-2021 (Aug. 13, 2021) (Ex. OR-049; Ex. SEC-12-081); OAR 333-019-1025 (Aug. 11, 2021) (Ex. OR-048); Administrative Order 12-2021 (Sept. 14, 2021) (medical-removal protection benefits; enforcement of the masking rule) (Ex. AGY-ST-LABOR-WORKPLACE-021); Chief Justice Order 21-039 (Sept. 16, 2021) (Ex. OR-054). ↩
  35. Proclamation 20-25.14 (July 1, 2021) (Ex. WA-072); WAC 296-800-14035 readoptions of July 6, Aug. 23 and Sept. 20, 2021 (Ex. AGY-ST-LABOR-WORKPLACE-054, Ex. AGY-ST-LABOR-WORKPLACE-055, Ex. AGY-ST-LABOR-WORKPLACE-056); Order of the Secretary of Health 20-03.4 (Aug. 19, 2021) (Ex. WA-078); Proclamation 20-25.15 (Aug. 20, 2021) (Ex. WA-080); Proclamation 21-14 (Aug. 9, 2021) (Ex. WA-077; Ex. SEC-12-074); Supreme Court Order No. 25700-B-658 (Ex. WA-094); Order No. 25700-B-669 (Aug. 18, 2021) (Ex. WA-095). ↩
  36. Declaration of Emergency Directive 047 (July 27, 2021) (Ex. NV-041); Directive 048 (Aug. 4, 2021) (Ex. NV-042); Nevada OSHA enforcement notice for Directives 047 and 048 (July 30, 2021) (Ex. NV-060); Directive 044 (Ex. NV-038); Eighth Judicial District Court Administrative Order 21-05 (July 19, 2021) (Ex. MET-LAS-019); Public Health Emergency Order of June 30, 2021 (Ex. NM-060); Executive Order 2021-046 (July 30, 2021) (Ex. NM-063); Public Health Emergency Order of Aug. 17, 2021 (Ex. NM-067); Supreme Court Order No. 21-8500-021 (Aug. 16, 2021) (Ex. NM-066); Order No. 20-8500-017 (Ex. NM-017); Proclamation 137 JBE 2021 (Aug. 2, 2021) (Ex. LA-036); Proclamation 181 JBE 2021 (Sept. 28, 2021) (Ex. LA-040); Executive Order 2021-03 (Ex. IL-034); Executive Order 2021-12 (Ex. IL-037); Executive Order 2021-20 (Aug. 26, 2021) (Ex. IL-042); Executive Order 2021-22 (Sept. 3, 2021) (Ex. IL-043); M.R. 30370 (Apr. 6, 2021) (Ex. IL-067); Cook County General Administrative Order No. 2020-07 as amended Apr. 22, 2021 (Ex. AGY-ST-COURTS-034) and as amended Oct. 15, 2021 (reciting the Sept. 7 and 20, 2021 provisions) (Ex. AGY-ST-COURTS-035); General Administrative Order No. 2021-02 (Ex. AGY-ST-COURTS-038); No. 2021-05 (Aug. 11, 2021) (Ex. AGY-ST-COURTS-039). ↩
  37. Mayor's Order 2021-097 (July 29, 2021) (Ex. DC-057); Superior Court orders of July 14 and Sept. 1, 2021 (Ex. DC-059, Ex. DC-060); Joint Committee face-covering order (Ex. DC-023); Executive Order No. 13A (Aug. 5, 2021) (Ex. CT-050); DPH Order of Aug. 7, 2021 (Ex. CT-052); Governor's Declaration Pursuant to G.L. c. 17, § 2A (May 28, 2021) (Ex. MA-049); Order of the Commissioner of Public Health Regarding Face Coverings (Ex. MA-050); Supreme Judicial Court Seventh Updated Order (Ex. AGY-ST-COURTS-080); Chapter 20 of the Acts of 2021, § 7 (Ex. AGY-ST-DMV-SOS-RECORDERS-040); Second Supplementary Proclamation and successors (Ex. HI-003; Ex. ECO-C-010); Emergency Proclamation of Aug. 5, 2021 (Ex. HI-024); Executive Order No. 21-07 (Sept. 13, 2021) (Ex. HI-027); Fifth Amended Order Regarding Entering Judiciary Facilities (Ex. HI-066); Order Postponing Jury Trials (Aug. 16, 2021) (Ex. HI-068). Disaster Proclamation of Mar. 13, 2020 (Ex. TX-001), renewed Aug. 29, 2021 (Ex. TX-038); Executive Order GA-38 (July 29, 2021) (Ex. TX-036) (daily test-result reporting by every testing entity); Thirty-Eighth Emergency Order (Ex. TX-064; Ex. ECO-C-069); Fortieth Emergency Order (Ex. TX-040; Ex. ECO-C-070; Ex. SEC-12-085); Thirty-Ninth Emergency Order (Ex. TX-041); Open Meetings Act suspension (Ex. TX-002); Harris County orders of Aug. 11 and 17, 2021 (Ex. MET-HOU-052, Ex. MET-HOU-053); Dallas County face-mask order (Aug. 11, 2021) (Ex. MET-DFW-028); Twelfth Amended Emergency Regulations (Ex. MET-DFW-037); City of Dallas FAQ (July 30, 2021) (Ex. MET-DFW-038) (reciting the County order and the City's emergency regulations; not itself relied on as an order); Executive Order 2021-06 (Ex. AZ-037); Executive Order 2021-16 (July 2, 2021) (Ex. AZ-044); Administrative Order No. 2021-109 (July 14, 2021) (Ex. AZ-059; Ex. SEC-12-084); Maricopa County Superior Court Administrative Order No. 2021-104 (July 16, 2021) (Ex. MET-PHX-014). Public Health Order 20-38 (Ex. CO-051); Sixth Amended Public Health Order 20-38 (Aug. 31, 2021) (Ex. CO-091); Denver Public Health Order requiring vaccination (Aug. 2, 2021) (Ex. MET-DEN-023); First Judicial District Chief Judge Order 2021-07 (July 30, 2021) (Ex. MET-DEN-058); Administrative Order No. 21 (Ex. AGY-ST-COURTS-060); Administrative Order No. 22 (Ex. AGY-ST-COURTS-061); release of June 29, 2021 (Ex. AGY-ST-COURTS-040); Administrative Order of Aug. 11, 2021 (Ex. AGY-ST-COURTS-062); release of Aug. 11, 2021 (Ex. AGY-ST-COURTS-041); Court of Common Pleas memorandum (July 23, 2021) (Ex. AGY-ST-COURTS-042); Declaration of a Public Health Emergency (July 12, 2021) (Ex. DE-041); Termination of State of Emergency (Ex. DE-040); Order No. 21-06-15-01 (Ex. MD-031); Third Amended Administrative Order Expanding Statewide Judiciary Operations (Aug. 6, 2021) (Ex. MD-090); Ninth Administrative Order Clarifying COVID-19 Health Measures (Aug. 6, 2021) (Ex. MD-091); Administrative Order on COVID-19 Vaccination Requirements for Judiciary Personnel (Aug. 20, 2021) (Ex. MD-092); Montgomery County Board of Health Regulation (Aug. 5, 2021) (Ex. MET-DCM-023). ↩
  38. Administrative Order AOSC21-17 (June 4, 2021) (Ex. FL-069); Amendment 1 (July 29, 2021) (Ex. FL-070); Executive Orders 06.30.21.01 and 06.30.21.02 (June 30, 2021) (Ex. GA-041, Ex. GA-042); Executive Order 08.19.21.03 (Ex. GA-043); Executive Order 03.31.20.01 (Ex. GA-057) (remote notarization of real-estate documents; in force to the end of the public health emergency at 12:00 a.m. July 1, 2021, and carried into the quarter only by the regulatory suspensions of Executive Orders 06.30.21.01 and 06.30.21.02, Ex. GA-041, Ex. GA-042); Local Judicial Emergency Order (July 1, 2021) (Ex. GA-051); Order Granting Relief from Speedy Trial Requirements (July 30, 2021) (Ex. GA-052); Atlanta Judicial Circuit Local Order (July 30, 2021) (Ex. MET-ATL-052); Executive Order of July 28, 2021 (Ex. MET-ATL-063); Proclamation of Aug. 13, 2021 (Ex. AL-052); Administrative Order No. 13 (Aug. 20, 2021) (Ex. AL-064); Executive Order 21-14 (July 29, 2021) (Ex. AR-017); Executive Order 2021-585 (Aug. 10, 2021) (Ex. KY-052); Administrative Orders 2021-27 and 2021-28 (Aug. 9, 2021) (Ex. KY-058, Ex. KY-059); Executive Order No. 82 (July 30, 2021) (Ex. TN-034); Order Encouraging Facial Coverings (Aug. 26, 2021) (Ex. TN-051); Executive Order No. 220 (Ex. NC-030); Executive Order No. 224 (July 29, 2021) (Ex. NC-031). ↩
  39. 2020 PA 238 (Ex. MI-057); Order of July 2, 2021 (Ex. MI-079); Local Administrative Order 2021-15 (Ex. MET-DET-012); Orders of June 28 and July 30, 2021, No. ADM20-8001 (Ex. MN-053, Ex. MN-054); Laws of Minnesota 2021, 1st Spec. Sess., ch. 8, art. 5 (Ex. MN-042); HR/LR Policy #1446 (Ex. MN-044); Act 21 of 2021 (Ex. PA-040); Act 73 of 2021 (Sept. 30, 2021) (Ex. PA-043); Order Directing Face Coverings in School Entities (Aug. 31, 2021) (Ex. PA-042); Full Reopening Order (June 15, 2021) (Ex. MET-PHL-018); Amendment (Aug. 11, 2021) (Ex. MET-PHL-019); Emergency Regulation Mandating Vaccines (Aug. 16, 2021) (Ex. MET-PHL-021); Administrative Governing Board Order No. 25 of 2021 (Sept. 24, 2021) (Ex. MET-PHL-059). ↩
  40. Executive Order 21-76 (July 6, 2021) (Ex. RI-047); 2021-H 6122Aaa, art. 3, § 3 (Ex. RI-073); Supreme Court Executive Order 2021-04 (July 20, 2021) (Ex. RI-084); Executive Order 2021-06 (Aug. 13, 2021) (Ex. RI-085); Executive Order No. 06-21 (June 15, 2021) (Ex. VT-044); Amendment to Administrative Order No. 49 (June 25, 2021) (Ex. VT-057); memorandum of July 6, 2021 (Ex. VT-059); Administrative Directive No. PG-13 (amended Sept. 1, 2021) (Ex. VT-060); Act 95 of 2020, § 7 (Ex. AGY-ST-DMV-SOS-RECORDERS-050); Executive Order 40 FY 20/21 (June 30, 2021) (Ex. ME-060); PPMO-SJC-1 (Ex. ME-074); PPMO-TC-1 (July 13, 2021) (Ex. ME-075); Ex. IN-066, Ex. IN-069, Ex. IN-071, Ex. IN-081, Ex. OH-049, Ex. OH-071, Ex. OH-072, Ex. MO-018 (to Aug. 27, 2021), Ex. MO-020 (from Aug. 27, 2021), Ex. AGY-ST-DMV-SOS-RECORDERS-113, Ex. NE-067, Ex. NE-068, Ex. NH-063, Ex. NH-064, Ex. NH-066, Ex. WV-001, Ex. WV-064, Ex. WV-067, Ex. AK-030; Mississippi Executive Order 1551 (Apr. 30, 2021) (Ex. MS-053). ↩
  41. Ex. IA-056, Ex. ID-084, Ex. KS-074, Ex. UT-051, Ex. UT-053, Ex. SC-054, Ex. SC-063, Ex. SD-045, Ex. SD-083, Ex. SD-088, Ex. WI-029, Ex. MT-061, Ex. WY-003, Ex. AK-059, Ex. AGY-ST-COURTS-009 (Nebraska); Ex. AGY-ST-COURTS-062, Ex. AGY-ST-COURTS-034, Ex. AGY-ST-COURTS-080, Ex. TX-040, Ex. MD-091, Ex. KY-058, Ex. KY-059, Ex. FL-069, Ex. GA-051, Ex. AZ-059, Ex. VA-041, Ex. VA-042, Ex. IL-067, Ex. IN-081, Ex. MN-053, Ex. MN-054, Ex. NM-066, Ex. OR-054, Ex. RI-084, Ex. VT-057, Ex. WA-094, Ex. WA-095, Ex. HI-066, Ex. DC-059 (the third-quarter 2021 State court orders, by State). ↩
  42. Ex. MET-NYC-014, Ex. MET-NYC-001 (recital of the renewals), Ex. MET-NYC-015, Ex. MET-NYC-017, Ex. MET-NYC-035, Ex. MET-NYC-046, Ex. AGY-AVIATION-SURFACE-080, Ex. AGY-AVIATION-SURFACE-081 (the MTA's releases and notices of the face-covering rule and fine in force; context); Ex. MET-LA-018, Ex. MET-LA-062, Ex. MET-LA-063; Ex. MET-CHI-018, Ex. MET-CHI-026, Ex. MET-CHI-041; Ex. MET-DFW-028, Ex. MET-DFW-037, Ex. MET-DFW-038 (City of Dallas FAQ (July 30, 2021), reciting the County order and the City's emergency regulations; not itself relied on as an order), Ex. MET-HOU-052, Ex. MET-HOU-053. ↩
  43. Ex. MET-DCM-023, Ex. MET-DCM-044, Ex. MET-DCM-052; Ex. MET-PHL-018, Ex. MET-PHL-019, Ex. MET-PHL-021, Ex. MET-PHL-059; Ex. MET-ATL-063, Ex. MET-ATL-052, Ex. MET-PHX-014, Ex. MET-BOS-013, Ex. MET-BOS-041, Ex. MET-BOS-131, Ex. MET-SFO-010, Ex. MET-SFO-011, Ex. MET-DET-012, Ex. MET-SEA-018, Ex. MET-SEA-002, Ex. MET-SEA-001 (issued Sept. 16, 2021, effective immediately; its entry requirements applied from Oct. 25, 2021, after the quarter, and are not claimed), Ex. MET-MSP-018, Ex. MET-SAN-024, Ex. MET-DEN-023, Ex. MET-DEN-058, Ex. MET-STL-020, Ex. MET-LAS-019, Ex. MET-MSY-027, Ex. MET-MSY-029, Ex. MET-MSY-032, Ex. MET-HNL-032, Ex. MET-HNL-035. ↩
  44. Ex. AGY-ST-TRADE-BOARDS-062, Ex. AGY-ST-TRADE-BOARDS-020, Ex. AGY-ST-TRADE-BOARDS-071, Ex. AGY-ST-TRADE-BOARDS-022, Ex. AGY-ST-TRADE-BOARDS-023, Ex. AGY-ST-TRADE-BOARDS-050, Ex. AGY-ST-TRADE-BOARDS-051, Ex. AGY-ST-TRADE-BOARDS-052, Ex. AGY-ST-TRADE-BOARDS-031, Ex. AGY-ST-TRADE-BOARDS-070 (the examination bodies' chronologies; context); Ex. AGY-ST-DMV-SOS-RECORDERS-040, Ex. AGY-ST-DMV-SOS-RECORDERS-039, Ex. AGY-ST-DMV-SOS-RECORDERS-044, Ex. AGY-ST-DMV-SOS-RECORDERS-113, Ex. AGY-ST-DMV-SOS-RECORDERS-050, Ex. AGY-ST-DMV-SOS-RECORDERS-042, Ex. AGY-ST-DMV-SOS-RECORDERS-087, Ex. AGY-ST-DMV-SOS-RECORDERS-017 (the Sept. 2, 2021 release extending commercial driver's licences to Nov. 30, 2021; context); Ex. MD-031; Ex. GA-043; Ex. GA-041 and Ex. GA-042 (continuing from 12:00 a.m. July 1, 2021 the remote-notarization suspension first made by Executive Order 03.31.20.01, Ex. GA-057, which by its terms ran to the end of the public health emergency); Ex. DC-082. ↩
  45. Ex. CA-031, Ex. ECO-B-084, Ex. ECO-B-083, Ex. NY-071, Ex. MET-NYC-035, Ex. MET-PHL-021, Ex. MET-DEN-023, Ex. WA-077, Ex. SEC-12-074, Ex. MET-MSY-032, Ex. MET-BOS-041, Ex. MET-SEA-018, Ex. MET-SEA-001 (issued Sept. 16, 2021; entry requirements from Oct. 25, 2021, post-period), Ex. AGY-AVIATION-SURFACE-040; Chapter 25 of the Laws of 2020 (Ex. AGY-ST-LABOR-WORKPLACE-003); P.L. 2020, c. 9 (Ex. AGY-ST-LABOR-WORKPLACE-005); Healthy Families and Workplaces Act (Ex. AGY-ST-LABOR-WORKPLACE-004); San Diego County quarantine order as revised July 22, 2021 (Ex. MET-SAN-024); Executive Order No. 251 (New Jersey schools) (Ex. NJ-055); Executive Order 2021-585 (Kentucky schools) (Ex. KY-052); Pennsylvania school face-covering order (Ex. PA-042); Vaccine Verification for Workers in Schools (California) (Ex. ECO-B-085). ↩
  46. The function-by-function section below; the industry analyses of this site (by category). ↩
  47. I.R.C. § 3134(c)(2)(A)(ii)(I) (Ex. LAW-006); Tri-State at 9, 19; Notice 2021-20, Q&A-22, at 932 (Ex. LAW-101); Q&A-16, at 929-30 (Ex. LAW-101) ("some adjustment period is expected"; "if an employer incurs a significant delay (for example, beyond 2 weeks) in moving operations to comparable telework ... the employer's trade or business operations may be deemed subject to a partial suspension during that transition period"). ↩
  48. Ex. NY-002, Ex. NY-131, Ex. NY-054, Ex. NJ-004, Ex. NJ-051, Ex. CT-007, Ex. CT-069, Ex. CT-046, Ex. OR-007, Ex. OR-043, Ex. PA-002, Ex. PA-016, Ex. PA-022, Ex. PA-033, Ex. MA-008, Ex. MA-017, Ex. MA-040, Ex. MA-048, Ex. CO-081, Ex. CO-057, Ex. CO-058, Ex. CO-051, Ex. WA-047, Ex. WA-056, Ex. WA-065, Ex. WA-072, Ex. KY-017, Ex. KY-033, Ex. KY-049, Ex. RI-035, Ex. RI-037, Ex. CT-093, Ex. MA-043, Ex. NM-057, Ex. NM-060, Ex. CA-020, Ex. CA-029, Ex. MN-037 (restoration steps); Ex. AGY-ST-COURTS-054, Ex. AGY-ST-COURTS-060, Ex. MD-088, Ex. MD-089, Ex. MD-090, Ex. AGY-ST-COURTS-034 (jury resumptions); Ex. AGY-ST-TRADE-BOARDS-018 (the NCBE's compilation; context), Ex. AGY-ST-TRADE-BOARDS-063, Ex. AGY-ST-TRADE-BOARDS-062 (examinations); Ex. FED-211, Ex. FED-213, Ex. AGY-FED-LABOR-IMMIGRATION-061 (visas); Ex. NV-030, Ex. WY-005, Ex. MET-NYC-017 (events); Notice 2021-20, Q&A-12, at 928-29 (Ex. LAW-101); Br. for Appellees at 41; the interconnected-economy section below. ↩
  49. The Service's positions, answered, below; United States' Opposition and Cross-Motion for Summary Judgment, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. Jan. 6, 2025), ECF No. 44 ("Doc. 44"), at 14, 29-30; Order of June 20, 2025 (summary judgment), ECF No. 49 ("Doc. 49"), at 26; Tri-State at 9, 15-16, 19. ↩
  50. The full inventory is in the footnotes to the instruments in force July 1 to September 30, 2021, above; the further exhibits in force in the quarter include Ex. FED-200, Ex. FED-034, Ex. SEC-12-075, Ex. SEC-12-010, Ex. SEC-12-009, Ex. FED-052, Ex. FED-208, Ex. FED-233, Ex. FED-234, Ex. FED-235, Ex. FED-255, Ex. FED-256, Ex. FED-257, Ex. FED-258, Ex. FED-038, Ex. FED-042, Ex. ECO-C-126, Ex. AGY-FED-LANDS-SCIENCE-COURTS-013 (announcement; context), Ex. AGY-FED-LANDS-SCIENCE-COURTS-025 (announcements page; context), Ex. AGY-FED-LANDS-SCIENCE-COURTS-021, Ex. AGY-FED-LANDS-SCIENCE-COURTS-074, Ex. AGY-FED-LANDS-SCIENCE-COURTS-075, Ex. AGY-FED-LANDS-SCIENCE-COURTS-076, Ex. AGY-FED-LANDS-SCIENCE-COURTS-077, Ex. AGY-FED-LANDS-SCIENCE-COURTS-079, Ex. FED-298, Ex. FED-299, Ex. FED-300, Ex. FED-307, Ex. FED-308, Ex. FED-313, Ex. ECO-C-136, Ex. AGY-AVIATION-SURFACE-035, Ex. AGY-AVIATION-SURFACE-039, Ex. AGY-AVIATION-SURFACE-040, Ex. AGY-AVIATION-SURFACE-014, Ex. NY-129, Ex. NY-128, Ex. NJ-050, Ex. NJ-053, Ex. NJ-055, Ex. NJ-057, Ex. CA-029, Ex. CA-035 (CDPH face-covering guidance of July 28, 2021; guidance, context), Ex. VA-038, Ex. OR-043, Ex. OR-048, Ex. AGY-ST-LABOR-WORKPLACE-021, Ex. WA-072, Ex. WA-080, Ex. AGY-ST-LABOR-WORKPLACE-054, Ex. AGY-ST-LABOR-WORKPLACE-055, Ex. AGY-ST-LABOR-WORKPLACE-056, Ex. NV-042, Ex. NV-060 (Nevada OSHA's enforcement guidance under Directives 047 and 048 (July 30, 2021); guidance, context), Ex. NM-060, Ex. NM-063, Ex. LA-040, Ex. IL-034, Ex. IL-037, Ex. IL-043, Ex. CT-050, Ex. MA-050, Ex. HI-024, Ex. HI-027, Ex. AL-052, Ex. AR-017, Ex. TN-034, Ex. NC-031, Ex. KY-052, Ex. PA-040, Ex. PA-043, Ex. PA-042, Ex. VT-044, Ex. ME-060, Ex. MI-057, Ex. CO-091, Ex. AZ-037, Ex. MD-031, Ex. DE-041, Ex. WV-001, Ex. WV-064, Ex. WV-067 (issued July 20, 2021; operative Oct. 1, 2021; cited for its recital that the state of emergency continued), Ex. IN-066, Ex. IN-069, Ex. IN-071, Ex. MO-018 (to Aug. 27, 2021), Ex. MO-020 (from Aug. 27, 2021), Ex. NE-067, Ex. NE-068, Ex. OH-049, Ex. OH-071, Ex. OH-072, Ex. NH-063, Ex. NH-064, Ex. NH-066, Ex. RI-073, Ex. AGY-ST-COURTS-060, Ex. AGY-ST-COURTS-061, Ex. AGY-ST-COURTS-042, Ex. AGY-ST-COURTS-038, Ex. AGY-ST-COURTS-039, Ex. AGY-ST-COURTS-068, Ex. AGY-ST-COURTS-001, Ex. AGY-ST-COURTS-002, Ex. AGY-ST-COURTS-006, Ex. AGY-ST-COURTS-045, Ex. AGY-ST-COURTS-009, Ex. AK-059, Ex. AL-064, Ex. DC-059, Ex. DC-060, Ex. DC-023, Ex. FL-069, Ex. FL-070, Ex. GA-041, Ex. GA-042, Ex. GA-051, Ex. GA-052, Ex. HI-066, Ex. IA-056, Ex. ID-084, Ex. IL-067, Ex. IN-081, Ex. KS-074, Ex. KY-059, Ex. MD-090, Ex. MD-092, Ex. ME-074, Ex. ME-075, Ex. MI-079, Ex. MN-053, Ex. MN-054, Ex. MT-061, Ex. NM-066, Ex. OR-054, Ex. RI-084, Ex. RI-085, Ex. SC-054, Ex. SC-063, Ex. SD-045, Ex. SD-083, Ex. SD-088, Ex. TN-051, Ex. TX-001, Ex. TX-038, Ex. TX-041, Ex. TX-064, Ex. TX-002 (to Sept. 1, 2021), Ex. UT-051, Ex. UT-053, Ex. VA-042, Ex. VT-057, Ex. VT-059, Ex. VT-060, Ex. WA-094, Ex. WA-095, Ex. WI-029, Ex. WY-003, Ex. MET-NYC-014, Ex. MET-NYC-015, Ex. MET-NYC-035, Ex. MET-NYC-046 (the MTA's release; context), Ex. MET-LA-062, Ex. MET-LA-063, Ex. MET-CHI-018, Ex. MET-CHI-041, Ex. MET-DFW-037, Ex. MET-DFW-038 (City of Dallas FAQ (July 30, 2021), reciting the County order and the City's emergency regulations; not itself relied on as an order), Ex. MET-HOU-052, Ex. MET-HOU-053, Ex. MET-DCM-023, Ex. MET-DCM-044, Ex. MET-DCM-052, Ex. MET-PHL-018, Ex. MET-PHL-021, Ex. MET-PHL-059, Ex. MET-ATL-052, Ex. MET-ATL-063, Ex. MET-PHX-014, Ex. MET-BOS-013, Ex. MET-BOS-041, Ex. MET-BOS-131, Ex. MET-SFO-010, Ex. MET-DET-012, Ex. MET-SEA-001 (issued Sept. 16, 2021; entry requirements from Oct. 25, 2021, post-period), Ex. MET-SEA-002, Ex. MET-SEA-018, Ex. MET-MSP-018, Ex. MET-DEN-058, Ex. MET-STL-020, Ex. MET-LAS-019, Ex. MET-MSY-027, Ex. MET-MSY-032, Ex. MET-HNL-032, Ex. MET-HNL-035, Ex. AGY-ST-TRADE-BOARDS-020, Ex. AGY-ST-TRADE-BOARDS-071, Ex. AGY-ST-TRADE-BOARDS-022, Ex. AGY-ST-TRADE-BOARDS-023, Ex. AGY-ST-TRADE-BOARDS-050, Ex. AGY-ST-TRADE-BOARDS-051, Ex. AGY-ST-TRADE-BOARDS-052, Ex. AGY-ST-TRADE-BOARDS-031 (chronology; context), Ex. AGY-ST-TRADE-BOARDS-070 (chronology; context), Ex. AGY-ST-DMV-SOS-RECORDERS-044, Ex. AGY-ST-DMV-SOS-RECORDERS-113, Ex. AGY-ST-DMV-SOS-RECORDERS-050, Ex. AGY-ST-DMV-SOS-RECORDERS-042, Ex. AGY-ST-DMV-SOS-RECORDERS-087, Ex. AGY-ST-DMV-SOS-RECORDERS-017 (release; context), Ex. AGY-FED-FINANCIAL-064, Ex. AGY-FED-FINANCIAL-074 (guidance; context), Ex. AGY-FED-FINANCIAL-076, Ex. AGY-FED-FINANCIAL-073, Ex. AGY-FED-FINANCIAL-066 (guidance; context), Ex. AGY-FED-LABOR-IMMIGRATION-012, Ex. AGY-FED-LABOR-IMMIGRATION-013, Ex. AGY-FED-LABOR-IMMIGRATION-050, Ex. AGY-FED-LABOR-IMMIGRATION-061, Ex. AGY-FED-LABOR-IMMIGRATION-068 (announcement; context), Ex. ECO-B-083, Ex. ECO-B-084, Ex. ECO-B-085, Ex. AGY-ST-LABOR-WORKPLACE-004, Ex. AGY-ST-LABOR-WORKPLACE-005. ↩
  51. The end dates are stated in the tables on this page and in the instruments recited in the orders-by-layer section. The 2020 closure orders are Ex. NY-002, Ex. NJ-004 ¶ 2, Ex. CT-007 § 1, Ex. PA-002, Ex. PA-005, Ex. MA-008, Ex. OR-007, Ex. MN-010, Ex. NM-006, Ex. MI-011, Ex. IL-005, Ex. TX-008, Ex. CA-002, Ex. CO-010, Ex. UT-004, Ex. AK-013 and Ex. WA-016; the office-capacity and telework orders that expired between April 4 and June 30, 2021 are Ex. PA-033, Ex. AL-045, Ex. MN-037 ¶ 7, Ex. CO-051, Ex. NY-131, Ex. NY-054, Ex. CT-069, Ex. CT-046, Ex. RI-040, Ex. LA-032, Ex. MA-040, Ex. MA-048, Ex. NJ-004 ¶¶ 10-11, Ex. KY-049, Ex. CA-017, Ex. VT-043, Ex. MI-054, Ex. AGY-ST-LABOR-WORKPLACE-062, Ex. OR-035, Ex. WA-047 and Ex. ME-025; the winter re-tightening orders are Ex. CA-020, Ex. MET-LA-012, Ex. CO-081, Ex. IL-031, Ex. IA-029, Ex. IA-034, Ex. KY-033, Ex. NV-030, Ex. RI-029, Ex. DC-015, Ex. MET-CHI-034, Ex. MET-PHL-010, Ex. MET-PHL-011, Ex. MET-PHL-012, Ex. MET-PHL-013, Ex. MET-DEN-027 and Ex. VT-034; the 2020 court closures are Ex. NY-060, Ex. NY-061, Ex. AGY-ST-COURTS-024 (closure clause), Ex. AGY-ST-COURTS-037, Ex. PA-084, Ex. PA-085, Ex. MD-081, Ex. AGY-ST-COURTS-069, Ex. MET-SFO-061, Ex. MET-LA-058, Ex. MET-DFW-006, Ex. MET-HOU-048, Ex. FED-284, Ex. FED-310, Ex. FED-311, Ex. FED-312, Ex. FED-317, Ex. FED-318, Ex. FED-330, Ex. FED-331, Ex. FED-332, Ex. FED-333, Ex. FED-334, Ex. FED-335, Ex. FED-336, Ex. ECO-C-057, Ex. AGY-FED-LANDS-SCIENCE-COURTS-009, Ex. AGY-FED-LANDS-SCIENCE-COURTS-010, Ex. AGY-FED-LANDS-SCIENCE-COURTS-011, Ex. AGY-FED-LANDS-SCIENCE-COURTS-012, Ex. AGY-FED-LANDS-SCIENCE-COURTS-022, Ex. AGY-FED-LANDS-SCIENCE-COURTS-023, Ex. AGY-FED-LANDS-SCIENCE-COURTS-070, Ex. AGY-FED-LANDS-SCIENCE-COURTS-071, Ex. AGY-FED-LANDS-SCIENCE-COURTS-072 and Ex. AGY-FED-LANDS-SCIENCE-COURTS-073; the expired proclamations are Ex. FED-210, Ex. FED-211, Ex. FED-212 and Ex. FED-213; the OMB memoranda are Ex. SEC-12-001, Ex. SEC-12-003, Ex. SEC-12-004 and Ex. SEC-12-005; the 2020 agency and examination closures are Ex. FED-324, Ex. AGY-FED-LABOR-IMMIGRATION-053, Ex. AGY-FED-LABOR-IMMIGRATION-075, Ex. AGY-FED-LABOR-IMMIGRATION-077, Ex. AGY-ST-TRADE-BOARDS-033, Ex. AGY-ST-TRADE-BOARDS-032, Ex. AGY-ST-TRADE-BOARDS-038 and Ex. AGY-ST-TRADE-BOARDS-063; the FFCRA instruments are Ex. FED-170, Ex. ECO-B-002 and Ex. ECO-B-003; the expired TSA directive is Ex. FED-050; the Supreme Court's 2020 postponements are Ex. FED-291, Ex. FED-293 and Ex. FED-294; the post-period instruments and announcements are Ex. AGY-FED-LANDS-SCIENCE-COURTS-008, Ex. FED-209, Ex. WY-062, Ex. AGY-ST-COURTS-035 (October 2021 entry) and Ex. AGY-ST-COURTS-020 (the New York Workers' Compensation Board's announcement of Oct. 4, 2021, a service announcement reciting the closure to the public that began in March 2020; context, not an order); the enactments and orders of 2021 that barred or ended State and local requirements, cited only for the dates on which they ended or displaced other instruments, are Ex. MT-072, Ex. MT-042, Ex. OK-042, Ex. OK-043, Ex. OH-045, Ex. ND-078, Ex. MO-021 and Ex. TX-036 (as to its prohibitions), with N.H. RSA 141-C:1-a (HB 220, July 23, 2021) (Ex. NH-068). ↩

Third quarter of 2021: the instruments in force

The quarter the Service's letters most often dispute. The record shows these instruments in force on this industry's functions between July 1 and September 30, 2021; an order in force on any day of the quarter is an order in force during it, and the State, metropolitan and federal layers on the quarter page add to the list.

In force, July 1 – Sept. 30, 2021

  • SEC-12-007 EO 13991 (federal buildings: masks, distancing for on-site contractors and all persons)
  • SEC-12-006 OMB M-21-25 (June 10, 2021; reentry planning; safety principles continue)
  • SEC-12-075 and SEC-12-077 July 29, 2021 attestation rule (onsite contractors and visitors: attest or mask, distance, test, travel restrictions)
  • SEC-12-008 EO 14042 (Sept. 9, 2021)
  • SEC-12-010 Task Force Guidance for Federal Contractors and Subcontractors (Sept. 24, 2021; vaccination by Dec. 8, 2021; masking and distancing in covered workplaces)
  • SEC-12-009 OMB Determination, 86 Fed. Reg. 53691 (Sept. 28, 2021)
  • SEC-12-066 and SEC-12-081 Oregon OSHA OAR 437-001-0744 (permanent rule; masking renewed Aug. 13, 2021)
  • SEC-12-063 Virginia 16VAC25-220 (permanent standard from Jan. 27, 2021 to Mar. 21, 2022; the ETS text is the exhibit)
  • SEC-12-067 New York HERO Act plans (adopt by Aug. 5, 2021; activated Sept. 6, 2021)
  • SEC-12-074 Washington Proclamation 21-14 (Aug. 9, 2021) and 21-14.1 (Aug. 20, 2021): State-agency on-site contractors and goods and services providers vaccinated by Oct. 18, 2021
  • SEC-12-085 Texas Fortieth Emergency Order (Aug. 1 - Oct. 1, 2021)
  • SEC-12-086 Texas Forty-Second Emergency Order (Sept. 21, 2021; eviction diversion; to Dec. 1, 2021)
  • SEC-12-084 Arizona Administrative Order 2021-109 (July 14, 2021)
  • SEC-12-023 and SEC-12-088 U.S. Tax Court AO 2021-01 and Aug. 27, 2021 release (Fall 2021 sessions remote)
  • SEC-12-022 federal court COVID orders index as of Sept. 15, 2021 (district general orders on masks, courthouse access, jury trials)
  • Delta-wave indoor mask orders reaching offices: Nevada Directive 047 (July 27, eff. July 30, 2021); Oregon OAR 333-019-1025 (Aug. 13, 2021); Washington Secretary of Health Order 20-03.4 (eff. Aug. 23, 2021); Illinois EO 2021-20 (Aug. 26, eff. Aug. 30, 2021); New Mexico PHO (Aug. 17, 2021); D.C. Mayor's Order 2021-097 (July 29, eff. July 31, 2021); Hawaii emergency proclamations (indoor masks throughout); Los Angeles County Health Officer Order (July 17, 2021); San Francisco, Alameda, Contra Costa, Marin, San Mateo, Santa Clara, Sonoma and Berkeley orders (eff. Aug. 3, 2021); Sacramento County (July 30, 2021); Philadelphia (Aug. 12, 2021); New Orleans (July 30 and Aug. 16, 2021); St. Louis City and County (July 26, 2021); Kansas City, Mo. (Aug. 2, 2021); Montgomery County, Md. (Aug. 7, 2021); Prince George's County (Aug. 8, 2021); Baltimore City (Aug. 9, 2021); Mecklenburg, Wake, Durham and Orange Counties, N.C. (Aug. 2021); Boston (Aug. 27, 2021); Atlanta (Aug. 2021); Dallas, Bexar, Harris and Travis Counties, Tex. (Aug. 2021, litigated under GA-38).
  • CDC conveyance mask order, 86 Fed. Reg. 8025, and TSA SD 1582/84-21-01 series (FED-A) on every business flight and transit commute
  • State-employee vaccination or testing mandates of July-Sept. 2021 (California CDPH July 26, 2021 for State workers; New York; New Jersey EO 252 of Aug. 6, 2021; Oregon EO 21-29 of Aug. 13, 2021; Washington 21-14) reaching firms' public-sector client sites and contract personnel
  • School masking and quarantine orders of the 2021-22 school year (WF; ECO-B)
  • Continuing State emergency declarations in the majority of States

The third quarter of 2021 across every State, and this industry's quarter analysis.