| Ex. LAW-142 | IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments)IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated… | Internal Revenue Service | Legal authority | Nov. 30, 2021 | | Legal authority | Primary source read | |
| Ex. LAW-248 | BLS, Business Response Survey to the Coronavirus Pandemic, 2021 ResultsBLS, Business Response Survey to the Coronavirus Pandemic, 2021 Results | Bureau of Labor Statistics | Legal authority | Dec. 1, 2021 | | Legal authority | Confirmed from a secondary source | |
| Ex. LAW-131 | IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 | Internal Revenue Service | Legal authority | Dec. 6, 2021 | | Legal authority | Primary source read | |
| Ex. LAW-104 | Notice 2021-65, 2021-51 I.R.B. 880Notice 2021-65, 2021-51 I.R.B. 880 | Internal Revenue Service | Legal authority | Dec. 20, 2021 | | Legal authority | Primary source read | |
| Ex. LAW-479 | Buljic v. Tyson Foods, Inc., 22 F.4th 730 (8th Cir. 2021), Nos. 21-1010, 21-1012Buljic v. Tyson Foods, Inc., 22 F.4th 730 (8th Cir. 2021), Nos. 21-1010, 21-1012 | United States Court of Appeals for the Eighth Circuit (Kelly, J.) | Legal authority | Dec. 30, 2021 | | Legal authority | Primary source read | |
| Ex. LAW-222 | Benigno et al., A New Barometer of Global Supply Chain Pressures, FRBNY Liberty Street EconomicsBenigno et al., A New Barometer of Global Supply Chain Pressures, FRBNY Liberty Street Economics | Benigno et al. | Legal authority | Jan. 4, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-238 | NASHP, 2021 COVID-19 State Restrictions, Re-openings, and Mask Requirements (chart page)NASHP, 2021 COVID-19 State Restrictions, Re-openings, and Mask Requirements (chart page) | NASHP | Legal authority | Jan. 11, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-141 | Instructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b discussionInstructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b… | Internal Revenue Service | Legal authority | Apr. 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-237 | Ballotpedia, School responses to the coronavirus (COVID-19) pandemic during the 2021-2022 academic yearBallotpedia, School responses to the coronavirus (COVID-19) pandemic during the 2021-2022 academic year | Ballotpedia | Legal authority | June 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-478 | Palmer v. Amazon.com, Inc., 51 F.4th 491 (2d Cir. 2022), No. 20-3989Palmer v. Amazon.com, Inc., 51 F.4th 491 (2d Cir. 2022), No. 20-3989 | United States Court of Appeals for the Second Circuit | Legal authority | Oct. 18, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-032 | Clark v. Governor of New Jersey, 53 F.4th 769 (3d Cir. 2022) (slip opinion No. 21-2732)Clark v. Governor of New Jersey, 53 F.4th 769 (3d Cir. 2022) (slip opinion No. 21-2732) | United States Court of Appeals for the Third Circuit | Legal authority | Nov. 28, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-234 | Ballotpedia, State-level mask requirements in response to the coronavirus (COVID-19) pandemic, 2020-2022 (39 States)Ballotpedia, State-level mask requirements in response to the coronavirus (COVID-19) pandemic, 2020-2022 (39 States) | Ballotpedia | Legal authority | Dec. 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-235 | Ballotpedia, Travel restrictions issued by states in response to the coronavirus (COVID-19) pandemic, 2020-2022 (27 States and D.C.)Ballotpedia, Travel restrictions issued by states in response to the coronavirus (COVID-19) pandemic, 2020-2022 (27 States and D.C.) | Ballotpedia | Legal authority | Dec. 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-240 | NCSL, State Action on Coronavirus (COVID-19) (legislation database page)NCSL, State Action on Coronavirus (COVID-19) (legislation database page) | NCSL | Legal authority | Dec. 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-252 | Ballotpedia, State government policies about vaccine requirements (vaccine passports), 2021-2022Ballotpedia, State government policies about vaccine requirements (vaccine passports), 2021-2022 | Ballotpedia | Legal authority | Dec. 1, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-205 | HHS HealthData.gov, COVID-19 State and County Policy Orders (gyqz-9u7n), dataset pageHHS HealthData.gov, COVID-19 State and County Policy Orders (gyqz-9u7n), dataset page | HHS HealthData.gov | Legal authority | Dec. 8, 2022 | | Legal authority | Primary source read | |
| Ex. LAW-241 | Oxford Blavatnik School of Government, COVID-19 Government Response Tracker (OxCGRT) project page (context only)Oxford Blavatnik School of Government, COVID-19 Government Response Tracker (OxCGRT) project page (context only) | Oxford Blavatnik School of Government | Legal authority | Mar. 1, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-106 | AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.… | Internal Revenue Service | Legal authority | June 30, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-202 | Katz et al., Open data for COVID-19 policy analysis and mapping (COVID AMP), Sci. Data 10:491Katz et al., Open data for COVID-19 policy analysis and mapping (COVID AMP), Sci. Data 10:491 | Katz et al. | Legal authority | July 27, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-109 | IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169 | Internal Revenue Service | Legal authority | Sept. 14, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-242 | U.S. Census Bureau, Small Business Pulse Survey (program page)U.S. Census Bureau, Small Business Pulse Survey (program page) | United States Census Bureau | Legal authority | Sept. 20, 2023 | | Legal authority | Primary source read | |
| Ex. GOV-004 | Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer… | | United StatesLegal authority | Oct. 18, 2023 | | Court filing | Primary source read | |
| Ex. LAW-143 | AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1… | Internal Revenue Service | Legal authority | Oct. 18, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-110 | IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026)IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit… | Internal Revenue Service | Legal authority | Oct. 19, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-236 | Ballotpedia, State emergency health orders during the coronavirus (COVID-19) pandemic, 2021-2023Ballotpedia, State emergency health orders during the coronavirus (COVID-19) pandemic, 2021-2023 | Ballotpedia | Legal authority | Dec. 1, 2023 | | Legal authority | Primary source read | |