| Ex. LAW-364 | 46 U.S.C. 70011 (2023 ed.)Ports and Waterways Safety Act: safety zones and other measures | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. DUT-OR-016 | Along Came Trudy LLC v. Oregon Liquor and Cannabis Commission, 330 Or App 295, 543 P3d 751 (Jan. 24, 2024), rev den, 372 Or 588 (July 18, 2024) (A178679; OLCC21V003): judicial review affirming cancellation of a Lane County restaurant and event venue's liquor license for three violations of EO 20-66 (indoor dining while prohibited)Along Came Trudy LLC, dba Along Came Trudy, Petitioner, v. Oregon Liquor and Cannabis Commission, Respondent | Oregon Court of Appeals (Kamins, J., with Tookey, P.J., and Egan, J.); review denied by the Oregon Supreme Court | OregonCourt | Jan. 24, 2024 | 2020 Q42021 Q1 | Standing dutyBusiness closureCapacity limitFace-covering requirementOther | Primary source read | |
| Ex. DUT-AR-004 | Ark. Code Ann. 20-7-113, NuisancesArk. Code Ann. 20-7-113. Nuisances (Governor may require the Board to examine nuisances affecting life and health, declare public nuisances… | General Assembly of Arkansas (Acts 1881, No. 85, secs. 8-9) | ArkansasState | Mar. 28, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding dutyOther | Primary source read | |
| Ex. DUT-AR-009 | Ark. Code Ann. 11-2-102, Definitions ('employer'; 'safe' or 'safety')Ark. Code Ann. 11-2-102. Definitions (employer includes every person having control or custody of any employment, place of employment or… | General Assembly of Arkansas (Acts 1937, No. 161, secs. 1, 9) | ArkansasState | Mar. 28, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-AR-010 | Ark. Code Ann. 11-2-104, PenaltiesArk. Code Ann. 11-2-104. Penalties (misdemeanor for an employer or owner violating the subchapter or any lawful order of the Director of the… | General Assembly of Arkansas (Acts 1937, No. 161, sec. 21) | ArkansasState | Mar. 28, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. AGY-FED-HEALTH-OTHER-029 | Methadone Take-Home Flexibilities Extension Guidance (Nov. 18, 2021)Methadone Take-Home Flexibilities Extension Guidance | SAMHSA | United States (federal); Substance Abuse and Mental Health Services AdministrationFederal | Nov. 18, 2021 | | Context (guidance or announcement)Health care ordersOther | Primary source read | |
| Ex. AGY-FED-HEALTH-OTHER-030 | Final Rule, Medications for the Treatment of Opioid Use Disorder, 89 Fed. Reg. 7528 (Feb. 2, 2024)Medications for the Treatment of Opioid Use Disorder | SAMHSA, HHS | United States (federal); Substance Abuse and Mental Health Services AdministrationFederal | Feb. 2, 2024 | | Health care orders | Primary source read | |
| Ex. DUT-MN-018 | Snell v. Walz, No. A21-0626 (Minn. May 10, 2024), 6 N.W.3d 458Snell v. Walz (Snell II): the Emergency Management Act authorizes the declaration of a peacetime emergency in response to a pandemic; no… | Supreme Court of Minnesota (Moore, III, J.; Anderson, J., concurring; Procaccini, J., took no part) | MinnesotaCourt | May 10, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationOther | Primary source read | |
| Ex. GOV-007 | Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024)Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024) | | United StatesLegal authority | May 14, 2024 | | Court filing | Primary source read | |
| Ex. LAW-113 | IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169 | Internal Revenue Service | Legal authority | June 20, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-008 | Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion)Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion) | Supreme Court of the United States | Legal authority | June 28, 2024 | | Legal authority | Primary source read | |
| Ex. DUT-VT-014 | 21 V.S.A. sec. 223 (Duties)Duties of employers and employees (Vermont general duty clause) | Vermont General Assembly (Title 21, chapter 3, subchapter 5, Occupational Safety and Health: the VOSHA Code) | VermontState | July 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-VT-016 | 21 V.S.A. sec. 224 (Rules and standards)Rules and standards (adoption of VOSHA Code standards) | Vermont General Assembly (Title 21, chapter 3, subchapter 5) | VermontState | July 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. GOV-008 | Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024)Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024) | | United StatesLegal authority | July 16, 2024 | | Court filing | Primary source read | |
| Ex. DUT-DE-012 | Opinion, In re COVID-Related Restrictions on Religious Services, No. 354, 2023 (Del. Aug. 1, 2024) (affirming the Court of Chancery, C.A. No. 2021-1036, and the Superior Court, C.A. No. N23C-01-123)In re COVID-Related Restrictions on Religious Services (Del. Aug. 1, 2024) | Supreme Court of Delaware (Seitz, C.J.; Valihura, Traynor, LeGrow and Griffiths, JJ., en banc) | DelawareCourt | Aug. 1, 2024 | | Standing dutyBusiness closureGathering capStanding duty | Primary source read | |
| Ex. LAW-114 | IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203 | Internal Revenue Service | Legal authority | Aug. 8, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-115 | IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release… | Internal Revenue Service | Legal authority | Aug. 15, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-134 | IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release… | Internal Revenue Service | Legal authority | Aug. 15, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-124 | National Taxpayer Advocate blog, August 21, 2024: 'Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund Claim? If So, Now What?', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20250118142605)National Taxpayer Advocate blog, August 21, 2024: 'Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund… | Internal Revenue Service | Legal authority | Aug. 21, 2024 | | Legal authority | Primary source read | |
| Ex. DUT-NC-017 | Kinsley v. Ace Speedway Racing, Ltd., No. 280PA22 (N.C. Aug. 23, 2024), affirming 284 N.C. App. 665 (2022)Opinion: the June 8, 2020 NCDHHS abatement order closing Ace Speedway as an 'imminent hazard' for hosting gatherings above the EO 141 limit… | Supreme Court of North Carolina | North CarolinaCourt | Aug. 23, 2024 | | Standing dutyBusiness closureGathering capOther | Primary source read | |
| Ex. SEC-22-004 | CRRSA Concessions Rent Relief Grants as of 9/20/2024 (table by airport of CRRSA concessions funds granted, including joint-venture funds)CRRSA Concessions Rent Relief Grants | Federal Aviation Administration, Office of Airports | United States (Federal Aviation Administration)Federal | Sept. 20, 2024 | 2021 Q12021 Q22021 Q3 | Other | Primary source read | |
| Ex. SEC-22-005 | ARPA Concessions Rent Relief Grants as of 9/20/2024 (table by airport of small and large concession funds granted)ARPA Concessions Rent Relief Grants | Federal Aviation Administration, Office of Airports | United States (Federal Aviation Administration)Federal | Sept. 20, 2024 | 2021 Q22021 Q3 | Other | Primary source read | |
| Ex. LAW-116 | IR-2024-263 (October 10, 2024), IRS news release IR-2024-263IR-2024-263 (October 10, 2024), IRS news release IR-2024-263 | Internal Revenue Service | Legal authority | Oct. 10, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-024 | Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2)Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2) | Judicial Conference of the United States | Legal authority | Dec. 1, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-149 | IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887… | Internal Revenue Service | Legal authority | Dec. 1, 2024 | | Legal authority | Primary source read | |