| Ex. FED-152 | Notice: Major Disaster Declarations and Related Determinations: Expiration of COVID-19-Related MeasuresMajor Disaster Declarations and Related Determinations: Expiration of COVID-19-Related Measures, 88 Fed. Reg. 8884 (Feb. 10, 2023) | Federal Emergency Management Agency, DHS | United StatesFederal | Feb. 10, 2023 | | Emergency declaration | Primary source read | |
| Ex. FED-065 | Executive Order 14099Moving Beyond COVID-19 Vaccination Requirements for Federal Workers, 88 Fed. Reg. 30891 (May 15, 2023) | President Joseph R. Biden, Jr. | United StatesFederal | May 9, 2023 | | Vaccination or testing | Primary source read | |
| Ex. DUT-VT-007 | 18 V.S.A. sec. 2 (Definitions), subdivisions (4), (9), (10), (12)Definitions: 'Health officer', 'Public health hazard', 'Public health risk', 'Significant public health risk' | Vermont General Assembly (Title 18, chapter 1, Administration) | VermontState | June 8, 2023 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyStanding duty | Primary source read | |
| Ex. DUT-MI-019 | T & V Associates, Inc. v. Director of Health and Human Services, No. 361727 (Mich. Ct. App. June 29, 2023) (for publication)Published opinion on a banquet caterer's challenge to the MDHHS Gatherings and Face Mask Order of March 19, 2021: the orders under MCL… | Michigan Court of Appeals (Boonstra, P.J., and Gadola and Yates, JJ.; opinion by Gadola, J.), on appeal from the Court of Claims, No. 21-000075-MM | MichiganCourt | June 29, 2023 | | Standing dutyCapacity limitGathering capFace-covering requirementOther | 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. MET-DFW-097 | Opinion, Abbott v. Jenkins, No. 21-1080 (Tex. June 30, 2023) (vacating the court of appeals' judgment and dissolving the temporary injunction)Supreme Court of Texas opinion in Abbott v. Jenkins (June 30, 2023) | Supreme Court of Texas (Opinion by Justice Blacklock) | Texas (Supreme Court of Texas)Court | June 30, 2023 | | Courts and public offices | Primary source read | |
| Ex. MET-HOU-061 | Abbott v. Harris County, No. 22-0124 (Tex. June 30, 2023) (opinion reversing and dissolving the temporary injunction)Opinion, Abbott v. Harris County | Supreme Court of Texas (Blacklock, J.) | Texas (Supreme Court)Court | June 30, 2023 | | Courts and public offices | Primary source read | |
| Ex. MET-SAT-075 | Opinion, Greg Abbott v. City of San Antonio and Bexar County, No. 21-1079, vacating the court of appeals' judgment and dissolving the temporary injunctionAbbott v. City of San Antonio and Bexar County, No. 21-1079 (Tex. June 30, 2023) | Supreme Court of Texas (Blacklock, J.) | Supreme Court of TexasCourt | June 30, 2023 | | Other | Primary source read | |
| Ex. MET-SAT-076 | Opinion, Greg Abbott v. Harris County, No. 22-0124 (Tex. June 30, 2023), holding the Disaster Act authorized GA-38's prohibition of local mask requirementsAbbott v. Harris County, No. 22-0124 (Tex. June 30, 2023) | Supreme Court of Texas (Blacklock, J.; Lehrmann, J., concurring) | Supreme Court of TexasCourt | June 30, 2023 | | Other | Primary source read | |
| Ex. DUT-CA-020 | Opinion: Kuciemba v. Victory Woodworks, Inc., No. S274191 (Cal. July 6, 2023), 14 Cal.5th 993Kuciemba v. Victory Woodworks: employers 'allowed to continue operations during this time were subject to strict regulations designed to… | Supreme Court of California (Corrigan, J., for a unanimous court) | CaliforniaCourt | July 6, 2023 | | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. AGY-ST-HEALTH-BOARDS-053 | IDFPR list, 'Issued COVID Temporary Practice Permits' (permits valid until July 11, 2023), by profession code, name, city, State and date issuedIssued COVID Temporary Practice Permits (physicians, registered nurses, pharmacists, respiratory care practitioners and other professions… | Illinois Department of Financial and Professional Regulation | Illinois Department of Financial and Professional Regulation, Division of Professional Regulation; State levelSector regulator | July 11, 2023 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Health care ordersOther | 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. OH-091 | Highland Tavern, L.L.C. v. DeWine, 173 Ohio St.3d 59, 2023-Ohio-2577 (decided Aug. 1, 2023)Highland Tavern, L.L.C. v. DeWine | Supreme Court of Ohio | OhioCourt | Aug. 1, 2023 | | Alcohol and bars | Primary source read | |
| Ex. AGY-ST-LABOR-WORKPLACE-024 | Oregon OSHA Administrative Order 2-2023 (permanent): Repeal of Rules Addressing the COVID-19 Public Health Emergency (OAR 437-001-0744 and related rules)Repeal of Rules Addressing the COVID-19 Public Health Emergency and Work Clothing Changes | Oregon OSHA | Oregon; Oregon OSHA, Department of Consumer and Business ServicesSector regulator | Aug. 16, 2023 | | Workplace rules | Primary source read | |
| Ex. DUT-HI-019 | HIOSH web page, 'Employer Responsibilities'Employer Responsibilities | Department of Labor and Industrial Relations, Hawaii Occupational Safety and Health Division (HIOSH) | HawaiiState | Sept. 7, 2023 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | 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. 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 | |