| Ex. DUT-RI-011 | R.I. Gen. Laws § 30-15-15Immunity from liability -- Compensation for death or injury of disaster response workers | Rhode Island General Assembly | Rhode IslandState | July 2, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyHealth care ordersStanding dutyOperating condition | Primary source read | |
| Ex. LAW-005 | Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289) | United States Congress | Legal authority | July 4, 2025 | | Legal authority | Primary source read | |
| Ex. GOV-003 | IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal" mean...') (added Sept. 14, 2023), page as rendered Sept. 26, 2026IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal"… | | United StatesLegal authority | July 25, 2025 | | Court filing | Primary source read | |
| Ex. DUT-OR-018 | Central Pastime, LLC v. Oregon Liquor and Cannabis Commission, 342 Or App 391 (Aug. 6, 2025) (A180094; OLCCV024): judicial review affirming a 72-day liquor-license suspension for failing to require employees and customers to wear face coverings on Dec. 2, 2020 (OHA July 24, 2020 guidance) and Mar. 27, 2021 (EO 20-66)In the Matter of the Full-On Premises Sales License Held By Central Pastime, LLC, dba Central Pastime, Petitioner, v. Oregon Liquor and… | Oregon Court of Appeals (Shorr, P.J., with Pagan, J., and O'Connor, J.) | OregonCourt | Aug. 6, 2025 | 2020 Q42021 Q1 | Standing dutyFace-covering requirementWorkplace rulesOther | Primary source read | |
| Ex. LAW-076 | In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207 | United States Bankruptcy Court, E.D.N.C. | Legal authority | Aug. 7, 2025 | | Legal authority | Primary source read | |
| Ex. DUT-NC-019 | North Carolina Bar and Tavern Ass'n v. Stein, No. 126PA24 (N.C. Aug. 22, 2025), on review of 293 N.C. App. 402 (2024)Opinion: the Emergency Management Act 'grants the Governor the ability to impose significant restrictions or prohibitions on otherwise… | Supreme Court of North Carolina | North CarolinaCourt | Aug. 22, 2025 | | Standing dutyBusiness closureAlcohol and barsOther | Primary source read | |
| Ex. GOV-010 | Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1 | | United StatesLegal authority | Sept. 17, 2025 | | Court filing | Primary source read | |
| Ex. DUT-CT-003 | Conn. Gen. Stat. § 28-9 (Governor's powers in a civil preparedness or public health emergency; orders have the full force and effect of law) and § 28-22 (penalty)Chapter 517, Civil Preparedness and Emergency Services | Connecticut General Assembly (Conn. Gen. Stat. chapter 517, Civil Preparedness and Emergency Services) | ConnecticutState | Oct. 1, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationStanding dutyOther | Primary source read | |
| Ex. DUT-CT-005 | Conn. Gen. Stat. §§ 31-367 (definitions), 31-369 (application), 31-370 (duties of employer and employee), 31-372 (adoption of federal standards), 31-382 (penalties)Chapter 571, Occupational Safety and Health (the CONN-OSHA Act) | Connecticut General Assembly (Conn. Gen. Stat. chapter 571, Occupational Safety and Health); administered by CONN-OSHA, Connecticut Department of Labor | ConnecticutState | Oct. 1, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-IL-018 | 20 ILCS 3305/18 (Orders, Rules and Regulations)Filing of every gubernatorial order with the Secretary of State; during a declared disaster every order becomes effective immediately upon… | Illinois General Assembly (Illinois Emergency Management Agency Act) | IllinoisState | Oct. 14, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationStanding duty | Primary source read | |
| Ex. DUT-ME-005 | 26 M.R.S. sec. 561-A (general duties of employer and employee), sec. 563(6)-(7) (employee and employer defined as public bodies), sec. 565 (Board rules 'must at a minimum conform to federal standards of occupational safety and health'), sec. 566 (Bureau inspects and enforces), sec. 568 (appeals), sec. 570 (discrimination)Title 26, Chapter 6: Occupational Safety Rules and Regulations Board (Maine Revised Statutes, chapter compilation generated October 20… | Maine Legislature (26 M.R.S. chapter 6, Occupational Safety Rules and Regulations Board; Board of Occupational Safety and Health; Bureau of Labor Standards) | MaineState | Oct. 20, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-ME-007 | 26 M.R.S. sec. 42 (powers and duties of the Bureau; the director 'shall cause to be enforced... all laws established for the protection of health, lives and limbs of operators in workshops and factories, on railroads and in other places'), sec. 44 (right of access; records), sec. 45 (citations for violation of sec. 561-A or Board rules), sec. 46 (civil penalties), sec. 49 (imminent danger; Superior Court restraint), sec. 50 (inspections on employee complaint)Title 26, Chapter 3: Bureau of Labor (Maine Revised Statutes, chapter compilation generated October 20, 2025) | Maine Legislature (26 M.R.S. chapter 3, Bureau of Labor Standards, Department of Labor) | MaineState | Oct. 20, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-ME-010 | 17 M.R.S. sec. 2702 (abatement of nuisance), sec. 2705 (jurisdiction by injunction), sec. 2706 (penalty and abatement of public or common nuisance), sec. 2802 (miscellaneous nuisances: a building or place used for 'a trade, employment or manufacture' that 'becomes injurious and dangerous to the health, comfort or property of individuals or of the public')Title 17, Chapter 91: Nuisances (Maine Revised Statutes, chapter compilation generated October 20, 2025) | Maine Legislature (17 M.R.S. chapter 91, Nuisances) | MaineState | Oct. 20, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding duty | Primary source read | |
| Ex. LAW-117 | FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by… | Internal Revenue Service | Legal authority | Oct. 22, 2025 | | Legal authority | Primary source read | |
| Ex. LAW-086 | JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay)JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay) | United States District Court, E.D. Tenn. | Legal authority | Oct. 29, 2025 | | Legal authority | Confirmed from a secondary source | |
| Ex. DUT-MN-009 | Minn. R. 5205.0010 (current text, published October 30, 2025)Adoption of Federal Occupational Safety and Health Standards by Reference (29 C.F.R. parts 1904, 1910 and others, with the listed Federal… | Minnesota Department of Labor and Industry (MNOSHA), by rule under Minn. Stat. § 182.655 | MinnesotaState | Oct. 30, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyHealth care ordersWorkplace rulesStanding duty | Primary source read | |
| Ex. LAW-079 | Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8)Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8) | United States Court of Appeals for the Ninth Circuit | Legal authority | Nov. 10, 2025 | | Legal authority | Primary source read | |
| Ex. DUT-ME-008 | 22 M.R.S. sec. 2492 (license required), sec. 2496 (Department rulemaking; Maine Food Code), sec. 2497 (right of entry and inspection without warrant), sec. 2498 (fines; correction directives; penalties for operating unlicensed; Attorney General injunction), sec. 2500 (suspension or revocation; emergency suspension where conditions 'may endanger the life, health or safety of persons')Title 22, Chapter 562: Eating Establishments, Lodging Places, Campgrounds, Recreational and Sporting Camps, Youth Camps, Public Pools and… | Maine Legislature (22 M.R.S. chapter 562, Eating Establishments, Lodging Places, Campgrounds, Recreational and Sporting Camps, Youth Camps, Public Pools and Public Spas; administered by the DHHS Health Inspection Program) | MaineState | Jan. 5, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureAlcohol and barsStanding dutyOperating condition | Primary source read | |
| Ex. DUT-ME-009 | 22 M.R.S. sec. 451 (appointment), sec. 453 (local board of health), sec. 454-A (powers and duties: inspection of premises where 'conditions posing a public health threat' exist; orders for 'the suppression and removal of nuisances and conditions suspected of posing or found to pose a public health threat'; enforcement of public health laws), sec. 461 (notice to clean or quit unfit premises; closure), sec. 462 (law enforcement assistance)Title 22, Chapter 153: Local Health Officers (Maine Revised Statutes, chapter compilation generated January 5, 2026) | Maine Legislature (22 M.R.S. chapter 153, Local Health Officers; every municipality's local health officer under the supervision of the Commissioner of Health and Human Services) | MaineState | Jan. 5, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding dutyOperating condition | Primary source read | |
| Ex. LAW-083 | Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026)Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026) | United States District Court, S.D. Miss. | Legal authority | Jan. 20, 2026 | | Legal authority | Primary source read | |
| Ex. GOV-011 | Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 | | United StatesLegal authority | Jan. 30, 2026 | | Court filing | Primary source read | |
| Ex. LAW-075 | Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292 | United States Court of Federal Claims | Legal authority | Jan. 30, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-118 | GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10… | Internal Revenue Service | Legal authority | Feb. 10, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-153 | GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10… | Internal Revenue Service | Legal authority | Feb. 10, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-139 | Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status pageTaxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026)… | Internal Revenue Service | Legal authority | Feb. 11, 2026 | | Legal authority | Primary source read | |