| 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 | |
| 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. 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 | |