| 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 | |
| Ex. LAW-251 | Ballotpedia, State employee vaccine requirements during the coronavirus (COVID-19) pandemic, 2021-2022Ballotpedia, State employee vaccine requirements during the coronavirus (COVID-19) pandemic, 2021-2022 | Ballotpedia | Legal authority | Dec. 1, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-112 | IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230 | Internal Revenue Service | Legal authority | Dec. 6, 2023 | | Legal authority | Primary source read | |
| Ex. DUT-AZ-019 | Published opinionMiller v. City of Scottsdale, No. 22-16004 (9th Cir. Dec. 8, 2023) | United States Court of Appeals for the Ninth Circuit (published opinion; Hurwitz, J., concurring) | United States (9th Cir.)Court | Dec. 8, 2023 | 2020 Q2 | Standing dutyBusiness closureStanding duty | Primary source read | |
| Ex. DUT-MT-019 | Stand Up Montana v. Missoula County Public Schools, 2023 MT 240, No. DA 23-0046 (Mont. Dec. 12, 2023)Opinion affirming summary judgment for the Missoula County school districts on the substantive due process challenge to their 2021-22 mask… | Supreme Court of Montana (Gustafson, J.) | MontanaCourt | Dec. 12, 2023 | | Standing dutyFace-covering requirementSchools and child careWorkplace rules | Primary source read | |
| Ex. LAW-111 | IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement… | Internal Revenue Service | Legal authority | Dec. 21, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-133 | IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement… | Internal Revenue Service | Legal authority | Dec. 21, 2023 | | Legal authority | Primary source read | |
| Ex. LAW-301 | 42 U.S.C. 264 (2023 ed.)Regulations to control communicable diseases (CDC authority) | 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. LAW-302 | 42 U.S.C. 265 (2023 ed.)Suspension of entries and imports from designated places (Title 42) | 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. LAW-303 | 42 U.S.C. 247d (2023 ed.)Public health emergencies (HHS) | 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. LAW-304 | 29 U.S.C. 655 (2023 ed.)OSHA standards; (c) emergency temporary standards | 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. LAW-305 | 49 U.S.C. 114 (2023 ed.)Transportation Security Administration; (l)(2) emergency regulations and security directives | 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. LAW-306 | 46 U.S.C. 7005146 U.S.C. 70051 | 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. LAW-307 | 46 U.S.C. 7003446 U.S.C. 70034 | 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. LAW-309 | 42 U.S.C. 1320b-5 (2023 ed.)Authority to waive requirements during national emergencies (SSA 1135) | 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. LAW-310 | 50 U.S.C. 4511 (2023 ed.)Defense Production Act 101: priority in contracts and orders; allocations | 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. LAW-311 | 26 U.S.C. 7871 (2023 ed.)Indian tribal governments treated as States for certain purposes | 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. LAW-312 | 48 U.S.C. 731a-731d (2023 ed.)Puerto Rico Federal Relations Act provisions; constitution authorization | 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. LAW-314 | 8 U.S.C. 1182 (2023 ed.)Inadmissible aliens; (f) suspension of entry by President | 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. LAW-315 | 19 U.S.C. 131819 U.S.C. 1318 | 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. LAW-316 | 42 U.S.C. 5191 (2023 ed.)Stafford Act: procedure for emergency declaration | 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. LAW-354 | 26 U.S.C. 3134 (2023 ed.)Employee retention credit for employers subject to closure due to COVID-19 (govinfo text; (f) governmental employers) | 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 | |