| Ex. GOV-006 | Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue… | | United StatesLegal authority | Aug. 11, 2004 | | Court filing | Primary source read | |
| Ex. ID-062 | Governor's release: National Guard activated again; hundreds of new medical personnel directed to hospitalsGov. Little activates National Guard again, directs hundreds of new medical personnel to help Idaho hospitals overwhelmed with unvaccinated… | Office of the Governor (press release) | IdahoState | Aug. 31, 2021 | 2021 Q3 | Emergency declarationHealth care orders | Primary source read | |
| Ex. KS-008 | Executive Order 20-15Establishing the Kansas Essential Function Framework for COVID-19 response efforts | Governor Laura Kelly | KansasState | Mar. 24, 2020 | 2020 Q2 | Stay-at-homeBusiness closureTelework mandate | Primary source read | |
| Ex. LAW-034 | IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4) | Internal Revenue Service, Office of Chief Counsel | Legal authority | Aug. 11, 2004 | | Legal authority | Primary source read | |
| Ex. MA-001 | Executive Order No. 591Declaration of a State of Emergency to Respond to COVID-19 | Governor Charles D. Baker | MassachusettsState | Mar. 10, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q2 | Emergency declaration | Primary source read | |
| Ex. MD-006 | Interpretive Guidance COVID19-04 (Mar. 23, 2020): businesses that may remain open under Order 20-03-23-01Interpretive Guidance Number COVID19-04, Re: Order of the Governor of the State of Maryland, Number 20-03-23-01, dated March 23, 2020 | Office of Legal Counsel, Office of the Governor | MarylandState | Mar. 23, 2020 | 2020 Q2 | Business closureTelework mandate | Primary source read | |
| Ex. MET-ATL-030 | Declaration of Emergency in Cobb CountyDeclaration of Emergency in Cobb County (COVID-19) | Michael H. Boyce, Chairman, Cobb County Board of Commissioners | Cobb County, Georgia (unincorporated area)County | Mar. 24, 2020 | 2020 Q2 | Emergency declarationStay-at-homeBusiness closureTelework mandateGathering capCurfew and hoursAlcohol and barsWorkplace rulesQuarantine and isolation | Primary source read | |
| Ex. MET-LA-063 | General Order of July 29, 2021 (amending 2021-GEN-021-00 of July 16 and 19, 2021) extending criminal trial and preliminary-hearing deadlines to Aug. 13, 2021, with the Court's July 30, 2021 news releasePresiding Judge Eric C. Taylor Extends General Order for Criminal Trials, Preliminary Hearings by Additional Two Weeks as COVID-19 Cases… | Presiding Judge Eric C. Taylor | Superior Court of California, County of Los AngelesCourt | July 29, 2021 | 2021 Q3 | Face-covering requirementCourts and public offices | Primary source read | |
| Ex. MET-MSY-046 | Order extending court closure until further notice (April 23, 2020)Criminal District Court Order: April 9, 2020 closure order extended until further notice; all jury trials and juror service suspended | Chief Judge Karen K. Herman, acting on behalf of the Court En Banc | Criminal District Court for the Parish of OrleansCourt | Apr. 23, 2020 | 2020 Q2 | Courts and public offices | Primary source read | |
| Ex. MET-PHL-066 | Release: Freeholder Board Declares State of Emergency in Camden CountyFreeholder Board Declares State of Emergency in Camden County (Mar. 16, 2020) | Camden County Board of Chosen Freeholders (Freeholder Director Louis Cappelli, Jr.) | Camden County, New JerseyCounty | Mar. 16, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Emergency declarationBusiness closureTelework mandateGathering capSchools and child careCourts and public offices | Primary source read | |
| Ex. MET-SEA-017 | Executive Order 2021-06: COVID-19 Civil Emergency, Extensions of City Closures and Relief MeasuresExecutive Order 2021-06 | Mayor Jenny A. Durkan | City of Seattle, WashingtonCity | June 18, 2021 | 2021 Q22021 Q3 | Courts and public officesOther | Primary source read | |
| Ex. MET-TPA-073 | Administrative Order S-2020-021 (supersedes S-2020-018)Release of Certain Pretrial Detainees to Mitigate Threat of COVID-19 | Chief Judge Ronald N. Ficarrotta | Thirteenth Judicial Circuit of Florida (Hillsborough County)Court | Mar. 26, 2020 | 2020 Q2 | Courts and public offices | Primary source read | |
| Ex. MS-006 | Executive Order 1463Gatherings above 10; dine-in suspended; visitation barred; telework encouraged; Essential Business or Operation defined; conflicting local… | Governor Tate Reeves | MississippiState | Mar. 24, 2020 | 2020 Q2 | Business closureTelework mandateGathering capHealth care ordersWorkplace rulesOther | Primary source read | |
| Ex. MT-055 | Letter from the Chief Justice to Montana Courts of Limited Jurisdiction Judges (release of jail populations; remote hearings)Letter of March 20, 2020 to Montana Courts of Limited Jurisdiction Judges | Chief Justice Mike McGrath, Supreme Court of Montana | Montana (statewide judiciary)Court | Mar. 20, 2020 | 2020 Q2 | Courts and public offices | Primary source read | |
| Ex. NC-005 | Executive Order No. 121Stay at Home Order and Strategic Directions for North Carolina in Response to Increasing COVID-19 Cases | Governor Roy Cooper | North CarolinaState | Mar. 27, 2020 | 2020 Q2 | Stay-at-homeBusiness closureTelework mandateGathering capTravel and quarantine | Primary source read | |
| Ex. NE-100 | Neb. Rev. Stat. § 81-829.40Emergency Management Act; Governor; powers and duties | Nebraska Legislature | NebraskaState | Mar. 13, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Emergency declaration | Primary source read | |
| Ex. NH-010 | Exhibit A to Emergency Order #17 (Essential Services)Exhibit A to Emergency Order #17 - list of industry sectors that provide essential services | Governor Christopher T. Sununu (Department of Business and Economic Affairs) | New HampshireState | Mar. 26, 2020 | 2020 Q2 | Business closureTelework mandateGathering capTravel and quarantineWorkplace rules | Primary source read | |
| Ex. NJ-001 | Executive Order No. 103 (2020)Declaration of a Public Health Emergency and State of Emergency | Governor Philip D. Murphy | New JerseyState | Mar. 9, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Emergency declaration | Primary source read | |
| Ex. NJ-090 | Supreme Court Order of March 17, 2020 (grand juries)Postponement of all grand jury empanelment dates and cancellation of all grand jury sessions, March 17 - 27, 2020 | Supreme Court of New Jersey (Chief Justice Stuart Rabner) | New JerseyCourt | Mar. 17, 2020 | 2020 Q2 | Gathering capCourts and public offices | Primary source read | |
| Ex. NJ-091 | Notice to the Bar, Municipal Courts - COVID-19 Coronavirus - Rescheduling of Court Sessions Scheduled March 16 - March 27, 2020Two-week suspension of all Municipal Court sessions | Supreme Court of New Jersey (Chief Justice Stuart Rabner) and Hon. Glenn A. Grant, J.A.D., Acting Administrative Director of the Courts | New JerseyCourt | Mar. 14, 2020 | 2020 Q2 | Courts and public offices | Primary source read | |
| Ex. NM-006 | New Mexico Public Health Emergency Order (Mar. 23, 2020; eff. Mar. 24, 8:00 a.m.)Public Health Emergency Order Closing All Businesses and Non-Profit Entities Except for those Deemed Essential and Providing Additional… | Secretary of Health Kathyleen M. Kunkel, 'as directed by the Governor pursuant to the full scope of her emergency powers' | New MexicoState | Mar. 23, 2020 | 2020 Q2 | Stay-at-homeBusiness closureTelework mandateCapacity limitGathering capWorkplace rulesSupply chain | Primary source read | |
| Ex. NM-024 | Executive Order 2020-054Amended Order Directing Individuals Traveling to New Mexico to Self-Isolate or Self-Quarantine for a Limited Period and Directing the New… | Governor Michelle Lujan Grisham | New MexicoState | July 1, 2020 | 2020 Q3 | Travel and quarantineQuarantine and isolation | Primary source read | |
| Ex. NY-090 | Guidance on Executive Order 202.6 (live page, as it stands in 2026; last updated Oct. 23, 2020)Guidance on Executive Order 202.6 | Empire State Development Corporation | New YorkState | Mar. 20, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q2 | Business closureTelework mandateWorkplace rules | Primary source read | |
| Ex. SEC-01-013 | Temporary Final Rule, Prioritization and Allocation of Certain Scarce or Threatened Health and Medical Resources for Domestic Use, 44 C.F.R. part 328, 85 Fed. Reg. 20195Prioritization and Allocation of Certain Scarce or Threatened Health and Medical Resources for Domestic Use | FEMA, Department of Homeland Security | United StatesFederal | Apr. 10, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q2 | Supply chain | Primary source read | |
| Ex. SEC-01-014 | Executive Order 13909Prioritizing and Allocating Health and Medical Resources to Respond to the Spread of COVID-19, 85 Fed. Reg. 16227 | President | United StatesFederal | Mar. 18, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Supply chain | Primary source read | |