Third quarter of 2021

The conclusion for the quarter

During the third quarter of 2021, orders from appropriate governmental authorities limiting commerce, travel and group meetings due to COVID-19 caused a temporary delay, interruption and, for the functions and persons those orders named, termination of a more than nominal portion of the operations of employers in every industry throughout the United States. The orders were the federal conveyance, entry, border, testing, cruise, health-care, workplace, contractor, court and eviction orders in force on every day; the State emergencies and the instruments they kept alive; the indoor masking and exposure-control orders of eight statewide jurisdictions (seven reinstated between July 30 and August 30, 2021, and Hawaii's in force throughout) and the reinstatements of more than thirty metropolitan jurisdictions from July 17, 2021 onward; the vaccination-proof conditions of entry in New York City, San Francisco, New Orleans and Honolulu; the school and child-care masking and exposure-control orders of eighteen States and the District; the worker vaccination mandates of the most populous States with September deadlines; the State workplace standards; the court orders of the United States and at least twenty-nine States; and the continuing suspension that the preceding five quarters' orders compelled. That is the law of the quarter under I.R.C. § 3134(c)(2)(A)(ii)(I) (the "Suspension Clause"), enacted March 11, 2021 and terminated for the fourth quarter only, and it is the record the Internal Revenue Service (the "Service") is measured against.¹

The national inventory

The federal layer, on every day of the quarter

On every day from July 1 to September 30, 2021 the federal government kept in force the conveyance mask order, 86 Fed. Reg. 8025, an airborne-transmission control enforced by criminal penalty on every bus, train, aircraft, ferry and transportation hub in the country and imposing on every operator the duties of notice, refusal of boarding and removal (Ex. FED-020), and the Transportation Security Administration's Security Directives SD 1582/84-21-01A and -01B requiring every operator to refuse boarding to the unmasked (Ex. FED-051, Ex. FED-052), with the Federal Railroad Administration's Emergency Order No. 32 (Ex. AGY-AVIATION-SURFACE-014) and the Coast Guard's port bulletins (Ex. AGY-USCG-PORTS-037, Ex. AGY-USCG-PORTS-038, cited as context). Proclamations 9984, 9992, 10143 and 10199 suspended the entry of noncitizens from China, Iran, the Schengen Area, the United Kingdom, Ireland, Brazil, South Africa and India (Ex. FED-200, Ex. FED-201, Ex. FED-207, Ex. FED-208), and Proclamation 10294 revoked them only effective November 8, 2021, fixing from the Government's own hand that the suspensions ran through every day of the quarter (Ex. FED-209). The Department of Homeland Security's prohibitions of non-essential land travel from Canada and Mexico, which it defined to include "sightseeing, recreation, gambling, or attending cultural events," were renewed on June 23, July 22, August 23 and September 22, 2021 (Ex. FED-232, Ex. FED-233, Ex. FED-234, Ex. FED-235, Ex. FED-255, Ex. FED-256, Ex. FED-257, Ex. FED-258); the Title 42 suspension was replaced without interruption on August 2 (Ex. FED-037, Ex. FED-038); the inbound-testing order bound every arriving flight (Ex. FED-042); and the Conditional Sailing Order governed every cruise ship (Ex. FED-031, Ex. FED-032).²

The Occupational Safety and Health Administration's COVID-19 Healthcare Emergency Temporary Standard, 29 C.F.R. § 1910.502, binding "all settings where any employee provides healthcare services or healthcare support services," carried compliance dates of July 6 and July 21, 2021 (Ex. FED-080, Ex. FED-081), and its revised National Emphasis Program ran from July 7 (Ex. FED-083). The Centers for Medicare & Medicaid Services kept its testing, vaccination-program, visitation and reporting conditions on every certified nursing home (Ex. FED-092, Ex. FED-168, Ex. FED-094, Ex. FED-163, Ex. FED-156, Ex. FED-091). Executive Order 13991 remained in force (Ex. FED-060), and the Safer Federal Workforce Task Force's rules of July 29 reinstated masking and exposure controls in every federal building and required contractor and visitor attestation (Ex. FED-272, Ex. FED-278), under the reentry framework of OMB Memorandum M-21-25 (Ex. FED-271); the Department of Defense's travel restrictions ran "until further notice" (Ex. FED-280). The Defense Production Act orders remained in force (Ex. FED-070, Ex. FED-071, Ex. FED-072, Ex. FED-073, Ex. FED-074), and the scarce-materials designation was extended on July 7 to November 15 (Ex. ECO-A-071). The foreclosure moratoria ran to July 31 and the eviction moratoria of the Federal Housing Finance Agency, the Department of Housing and Urban Development, the Department of Veterans Affairs and the Department of Agriculture to September 30, the quarter's last day (Ex. FED-364, Ex. FED-379, Ex. FED-355, Ex. FED-385), with the Consumer Financial Protection Bureau's safeguards from August 31 (Ex. FED-344) and the CDC's eviction orders to July 31 and from August 3 to August 26 (Ex. FED-025, Ex. FED-026). The court orders of at least seven federal districts and the Tax Court kept juries, entry and distancing under protocol (Ex. FED-285, Ex. FED-297, Ex. FED-298, Ex. FED-299, Ex. FED-300, Ex. FED-301, Ex. FED-302, Ex. FED-306, Ex. FED-307, Ex. FED-308, Ex. FED-313, Ex. FED-337, Ex. ECO-C-136). From September 9, Executive Orders 14042 and 14043 and the Office of Management and Budget's determination of September 24 added the federal contractor and federal employee vaccination requirements (Ex. FED-063, Ex. FED-064, Ex. FED-275).³

The States

The States kept in force thirty-five emergency declarations on July 2, 2021 and twenty-five on September 21, 2021, and the instruments those emergencies carried (Ex. LAW-246, Ex. LAW-247). Seven statewide jurisdictions issued universal indoor masking and exposure-control orders between July 30 and August 30, 2021, and Hawaii's statewide requirement of November 16, 2020 never lapsed.⁴

Jurisdiction	Instrument	Issued	Effective
Nevada	Declaration of Emergency Directive 047 (Ex. NV-041)	July 27, 2021	July 30, 2021
District of Columbia	Mayor's Order 2021-097 (Ex. DC-057)	July 29, 2021	July 31, 2021
Louisiana	Proclamation 137 JBE 2021 (Ex. LA-036)	August 2, 2021	August 4, 2021
Oregon	OAR 333-019-1025, temporary rule PH 35-2021 (Ex. OR-048)	August 11, 2021	August 13, 2021
New Mexico	Public Health Emergency Order of August 17, 2021 (Ex. NM-067)	August 17, 2021	August 20, 2021
Washington	Order of the Secretary of Health 20-03.4 (Ex. WA-078)	August 19, 2021	August 23, 2021
Illinois	Executive Order 2021-20 (Ex. IL-042)	August 26, 2021	August 30, 2021
Hawaii	Fifteenth Proclamation (November 16, 2020) (Ex. HI-016), carried in every successor; Emergency Proclamation of August 5, 2021 (Ex. HI-024); Executive Order 21-05 (Ex. HI-025)	November 16, 2020; August 5 and 10, 2021	In force on every day of the quarter

California, Connecticut, New York, Rhode Island, Washington and New Mexico kept masking and exposure-control rules for unvaccinated persons. Eighteen States and the District placed every school, and most of them every child-care facility, under masking and exposure-control orders for the 2021-22 year.⁵ California, New York, New Jersey, Connecticut, Illinois, Maryland, New Mexico, North Carolina, Virginia, Hawaii, Delaware and the District ordered the vaccination or weekly testing of health-care workers, school and child-care staff and public employees with deadlines inside the quarter.⁶ California, Oregon, Virginia, Washington, New Mexico and New York kept workplace exclusion standards in force; New York's HERO Act plans were due August 5 and were activated on September 6. Washington, California, Illinois, New Jersey, New York and Minnesota kept eviction moratoria. The Supreme Court of Texas kept its Thirty-Ninth and Fortieth Emergency Orders in force, and judicial emergencies ran in at least twenty-nine States. The alcohol, gaming, insurance, utility and notarial regulators kept their conditions. The 2021 preemption statutes and counter-orders that several States enacted or enforced were themselves governmental instruments regulating the same premises.⁷

The metropolitan authorities

The metropolitan health authorities added the indoor masking and exposure-control orders of more than thirty jurisdictions, from Los Angeles County's order of July 15, 2021, effective July 17 (Ex. MET-LA-018), to Dayton's on September 17; the vaccination-proof conditions of entry of New York City (Emergency Executive Order 225, effective August 17; Ex. MET-NYC-017), San Francisco (Health Officer Order C19-07y as updated, patrons from August 20; Ex. MET-SFO-011), New Orleans (from August 16; Ex. MET-MSY-029) and Honolulu (Emergency Order 2021-11, from September 13; Ex. MET-HNL-035); King County's Verification of Vaccination Order, issued September 16 for compliance from October 25, 2021 (Ex. MET-SEA-001); Hawaii's county gathering and capacity caps; and the school and district orders of every large metropolitan area.⁸

The territories and the tribal governments

Puerto Rico ordered the vaccination or weekly testing of the employees of every restaurant, bar, theater, gym, salon, child-care center, casino and grocery between August 16 and August 30, 2021. The Navajo Nation kept its businesses at fifty-percent occupancy under a masking and exposure-control mandate. The Yakama and Mescalero Nations kept their orders in force.⁹

How the orders reached every function of an employer

Every commute by public conveyance and every business flight was placed under airborne-transmission controls by federal order. Every international arrival was tested and every arrival from eight countries barred. The land borders were closed to non-essential travel. Every health-care setting and every nursing home was under federal standards and, in the most populous States, under vaccination mandates with September deadlines. The premises functions were placed under reinstated masking and exposure-control orders in eight statewide jurisdictions and more than thirty metropolitan jurisdictions, conditioned on proof of vaccination in four of the largest cities, and capped in Hawaii. The workforce was governed by school and child-care masking, quarantine and exposure-control orders in eighteen States and the District and by the vaccination mandates on health-care, school and public workers. The office was governed by the State workplace standards and New York's HERO Act and, at every federal site, by the Task Force rules. The supply chain ran through the Defense Production Act orders, the scarce-materials designation, the border and entry instruments and the ports under the Coast Guard's and the Federal Maritime Commission's orders. The courts kept their protocols and re-tightened. The eviction function of every landlord and servicer was suspended to the quarter's last day. The Interconnected Economy traces each of those mechanisms through the instruments; the industry analyses apply them function by function.

The continuing suspension

The orders of the preceding five quarters did not restore what they had dismantled. No order permitted the premises, staff, inventories, contracts and events that the closures and caps of March 2020 through June 2021 had dismantled to be restored before the last statewide caps ended on June 30 and July 1, 2021, and the restoration those orders then permitted did not occur on the day they ended. That continuing suspension is compelled by the orders themselves. It is stated, from the statute's grammar, from Tri-State's definitions, from Q&A-22 of Notice 2021-20, 2021-11 I.R.B. 922 (the "Notice"), and from the orders' own restoration arithmetic, in The Continuing Suspension. The proof of this quarter does not rest on it alone; the inventory above stands on its own.

The finding, in the statute's terms

The Suspension Clause asks whether "the operation of the trade or business ... is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19)."¹⁰ In Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026) (Tri-State), the court held that "a 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business."¹¹ Measured by those words, the finding stated at the head of this page rests on the instruments in the table below, set out by layer with the exhibit for each. An instrument named in the table without an exhibit is described by name and date in the sections above and in the footnotes.

Layer	Instruments in force in the quarter	Exhibits
Federal conveyances and transportation hubs	The CDC's conveyance mask order, 86 Fed. Reg. 8025; the TSA's Security Directives SD 1582/84-21-01A and -01B and the ratification of the directives; Executive Order 13998; the Federal Railroad Administration's Emergency Order No. 32; the Coast Guard's port bulletins (context)	Ex. FED-020, Ex. FED-051, Ex. FED-052, Ex. FED-056, Ex. FED-061, Ex. AGY-AVIATION-SURFACE-014; Ex. AGY-USCG-PORTS-037, Ex. AGY-USCG-PORTS-038 (context)
Federal entry, border, testing and cruise orders	Proclamations 9984, 9992, 10143 and 10199, revoked only by Proclamation 10294 effective November 8, 2021; the Department of Homeland Security's land-border notifications of June 23, July 22, August 23 and September 22, 2021; the Title 42 orders of October 13, 2020 and August 2, 2021; the inbound-testing order; the Conditional Sailing Order and its Technical Instructions	Ex. FED-200, Ex. FED-201, Ex. FED-207, Ex. FED-208, Ex. FED-209, Ex. FED-232, Ex. FED-233, Ex. FED-234, Ex. FED-235, Ex. FED-255, Ex. FED-256, Ex. FED-257, Ex. FED-258, Ex. FED-037, Ex. FED-038, Ex. FED-042, Ex. FED-031, Ex. FED-032
Federal health-care and workplace orders	OSHA's Healthcare Emergency Temporary Standard, 29 C.F.R. § 1910.502, with DIR 2021-02 and DIR 2021-03; the CMS interim final rules and QSO-20-39-NH on every certified nursing home; Executive Order 13991; the Safer Federal Workforce Task Force's rules of July 29, 2021 under OMB Memorandum M-21-25; the Department of Defense's travel restrictions	Ex. FED-080, Ex. FED-081, Ex. FED-083, Ex. FED-092, Ex. FED-168, Ex. FED-094, Ex. FED-163, Ex. FED-156, Ex. FED-091, Ex. FED-060, Ex. FED-271, Ex. FED-272, Ex. FED-278, Ex. FED-280
Federal contractor and employee vaccination	Executive Orders 14042 and 14043 (September 9, 2021); the Office of Management and Budget's determination of September 24, 2021	Ex. FED-063, Ex. FED-064, Ex. FED-270, Ex. FED-275
Defense Production Act and scarce materials	Executive Order 13909 and the Defense Production Act instruments; the extension of the scarce-materials designation (July 7, 2021, through November 15, 2021)	Ex. FED-070, Ex. FED-071, Ex. FED-072, Ex. FED-073, Ex. FED-074, Ex. ECO-A-071
Federal foreclosure and eviction instruments	HUD Mortgagee Letter 2021-15; VA Circular 26-21-14; the FHFA and USDA moratoria of July 30, 2021, to September 30, 2021; the CFPB's RESPA protections from August 31, 2021; the CDC's eviction orders to July 31 and from August 3 to August 26, 2021	Ex. FED-364, Ex. FED-379, Ex. FED-355, Ex. FED-385, Ex. FED-344, Ex. FED-025, Ex. FED-026
Federal courts	The standing orders of at least seven federal districts and the Tax Court on juries, entry and distancing	Ex. FED-285, Ex. FED-297, Ex. FED-298, Ex. FED-299, Ex. FED-300, Ex. FED-301, Ex. FED-302, Ex. FED-306, Ex. FED-307, Ex. FED-308, Ex. FED-313, Ex. FED-337, Ex. ECO-C-136
State emergencies	Thirty-five emergency declarations in force on July 2, 2021 and twenty-five on September 21, 2021, and the instruments they carried (the State exhibits in the Library)	Ex. LAW-246, Ex. LAW-247
Statewide indoor masking and exposure control	Reinstated between July 30 and August 30, 2021 by Nevada, the District of Columbia, Louisiana (Proclamation 137 JBE 2021), Oregon, New Mexico (Public Health Emergency Order of August 17, 2021), Washington and Illinois (Executive Order 2021-20); Hawaii's Fifteenth Proclamation (November 16, 2020), its Emergency Proclamation of August 5, 2021 and Executive Order 21-05, in force on every day of the quarter	Ex. NV-041, Ex. DC-057, Ex. LA-036, Ex. OR-048, Ex. NM-067, Ex. WA-078, Ex. IL-042, Ex. HI-016, Ex. HI-024, Ex. HI-025
Metropolitan indoor masking and exposure control	The reinstatements of more than thirty jurisdictions, from Los Angeles County (effective July 17, 2021) to Dayton (September 17, 2021)	Ex. MET-LA-018, Ex. MET-SAC-015, Ex. MET-STL-021, Ex. MET-MSY-027, Ex. MET-KC-002, Ex. MET-SFO-071, Ex. MET-DCM-023, Ex. MET-BAL-017, Ex. MET-DFW-028, Ex. MET-PHL-019, Ex. MET-CHI-026, Ex. MET-CHI-041, Ex. MET-BOS-013, Ex. MET-SEA-002, Ex. MET-CMH-048, Ex. MET-ATL-017, Ex. MET-CLT-001, Ex. MET-MKE-023
Vaccination-proof conditions of entry	New York City (Emergency Executive Order 225, effective August 17, 2021); San Francisco (Health Officer Order C19-07y as updated, patrons from August 20, 2021); New Orleans (from August 16, 2021); Honolulu (Emergency Order 2021-11, from September 13, 2021); King County's Verification of Vaccination Order, issued September 16, 2021 for compliance from October 25, 2021	Ex. MET-NYC-017, Ex. MET-SFO-011, Ex. MET-MSY-029, Ex. MET-HNL-035, Ex. MET-SEA-001
School and child-care masking and exposure control	The orders of eighteen States and the District for the 2021-22 school year	Ex. NJ-055, Ex. KY-052, Ex. CT-050, Ex. RI-055, Ex. NY-073, Ex. IL-040, Ex. PA-042, Ex. CA-034, Ex. WA-075, Ex. OR-045, Ex. AGY-ST-EDUCATION-HIGHER-ED-029, Ex. VA-044, Ex. DE-044, Ex. LA-038, Ex. MA-071, Ex. NV-042, Ex. HI-043, Ex. SEC-15-082
Worker vaccination mandates	Health-care, school and child-care and public workers, with deadlines inside the quarter; also Illinois Executive Order 2021-20, Maryland's MDH Amended Directive and Order 2021-08-18-01, Maine's emergency rule 10-144 C.M.R. ch. 264 (August 12, 2021), North Carolina's Executive Order 224 (July 29, 2021) and Hawaii's Emergency Proclamation of August 5, 2021	Ex. CA-030, Ex. CA-031, Ex. NY-071, Ex. NJ-056, Ex. CT-051, Ex. CT-055, Ex. CT-056, Ex. IL-042, Ex. MD-058, Ex. NM-068, Ex. NM-071, Ex. NC-031, Ex. VA-045, Ex. HI-024, Ex. DE-046, Ex. DC-075 (as announced), Ex. WA-077, Ex. OR-046, Ex. RI-072, Ex. ME-061, Ex. MA-067, Ex. CO-055, Ex. AGY-FED-HEALTH-OTHER-069
State workplace standards	Cal/OSHA's emergency standards as readopted June 17, 2021; Oregon OSHA Administrative Order 10-2021 (August 13, 2021); Virginia's 16VAC25-220 as amended September 8, 2021; Washington's and New Mexico's standards; New York's HERO Act, 12 NYCRR Part 840 (August 5, 2021) and the Commissioner's designation of September 6, 2021	Ex. SEC-10-041, Ex. SEC-10-055, Ex. SEC-10-056, Ex. SEC-10-043, Ex. WA-072, Ex. NY-136, Ex. SEC-10-028, Ex. SEC-10-031
Courts of the States	The Supreme Court of Texas's Thirty-Ninth and Fortieth Emergency Orders (July 19, 2021); judicial emergencies in at least twenty-nine States; Maryland's Ninth Administrative Order of August 6, 2021	Ex. TX-040, Ex. TX-041, Ex. ECO-C-070, Ex. VA-041, Ex. VA-042, Ex. MD-090, Ex. MD-091, Ex. MD-092, Ex. KY-058, Ex. KY-059, Ex. FL-069, Ex. FL-070, Ex. SC-054, Ex. SC-055, Ex. SC-056, Ex. AZ-059, Ex. HI-068, Ex. IA-056, Ex. MN-054, Ex. AGY-ST-COURTS-035 (the October 19, 2021 amendment, cited only for its jury-assembly and distancing provisions effective September 7 and September 20, 2021), Ex. AGY-ST-COURTS-062, Ex. MET-CIN-007, Ex. MET-LAS-019, Ex. MET-PHX-016
State eviction moratoria	Washington, California, Illinois, New Jersey, New York and Minnesota	Ex. ECO-C-084, Ex. ECO-C-101, Ex. ECO-C-091, Ex. ECO-C-081, Ex. NY-085, Ex. NY-086, Ex. ECO-C-096
Territories and tribal governments	Puerto Rico's executive orders of August 2021; the Navajo Nation's occupancy and exposure-control mandate; the orders of the Yakama Nation and the Mescalero Apache Tribe	Ex. AZ-082, Ex. AZ-084, Ex. AGY-TRIBAL-040, Ex. AGY-TRIBAL-054, Ex. AGY-TERRITORIES-034, Ex. AGY-TERRITORIES-035
The continuing suspension	The orders of the preceding five quarters, whose restoration no order permitted before the last statewide caps ended on June 30 and July 1, 2021 and which did not occur on the day they ended	The Continuing Suspension

Those instruments effected the delay, interruption and termination the Suspension Clause names by placing every commute and every federal building under airborne-transmission controls, testing every international arrival and barring entry from eight countries, closing the land borders to non-essential travel, holding every health-care setting to a federal standard and every hospital, nursing home and home-care agency in the most populous States to vaccination deadlines inside the quarter, placing every indoor premises under reinstated masking and exposure-control orders in eight statewide jurisdictions and more than thirty metropolitan jurisdictions, conditioning entry to every restaurant, bar, gym, theater and venue in four of the largest cities on proof of vaccination, capping every gathering and restaurant in Hawaii, governing every school and child-care building in eighteen States and the District, suspending the eviction function of every landlord and servicer to the quarter's last day, keeping the courts under protocol, and continuing, because of the orders that compelled it, the dismantling of the premises, staff, inventories, contracts and events that no order permitted to be restored before the last statewide caps ended on June 30 and July 1, 2021.

What the Service's letters say about this quarter

There were no government orders related to COVID-19 in effect during the quarter which could have fully or partially suspended your trade or business.¹²

1. I.R.C. § 3134(c)(2)(A)(ii)(I), 135 Stat. at 177 (Ex. LAW-003), enacted by the American Rescue Plan Act of 2021, Pub. L. 117-2, § 9651 (Mar. 11, 2021) (Ex. FED-174); I.R.C. § 3134(n), 135 Stat. at 182, as amended by Pub. L. 117-58, § 80604(a), 135 Stat. at 1341 (Nov. 15, 2021) (terminating the credit for the fourth quarter of 2021 only). ↩
2. Centers for Disease Control & Prevention, Requirement for Persons To Wear Masks While on Conveyances and at Transportation Hubs, 86 Fed. Reg. 8025 (Feb. 3, 2021) (signed Jan. 29, 2021; effective 11:59 p.m. Feb. 1, 2021) (Ex. FED-020) ("Persons must wear masks over the mouth and nose when traveling on conveyances into and within the United States"; "A conveyance operator transporting persons into and within the United States must require all persons onboard to wear masks for the duration of travel"; criminal penalties under 18 U.S.C. §§ 3559, 3571 and 42 U.S.C. § 271); TSA Security Directive SD 1582/84-21-01A (effective May 12, 2021, through Sept. 13, 2021) (Ex. FED-051) (applying "including those already vaccinated"); SD 1582/84-21-01B (effective Sept. 14, 2021, through Jan. 18, 2022) (Ex. FED-052); Ratification of Security Directives, 86 Fed. Reg. 26825 (Apr. 20, 2021) (Ex. FED-056); FRA Emergency Order No. 32, 86 Fed. Reg. 11888 (Mar. 1, 2021) (Ex. AGY-AVIATION-SURFACE-014); Proclamation 9984, 85 Fed. Reg. 6709 (Ex. FED-200); Proclamation 9992, 85 Fed. Reg. 12855 (Ex. FED-201); Proclamation 10143, 86 Fed. Reg. 7467 (Jan. 25, 2021) (Ex. FED-207) ("The entry into the United States, as immigrants or nonimmigrants, of noncitizens who were physically present within the Schengen Area, the United Kingdom ..., the Republic of Ireland, and the Federative Republic of Brazil during the 14-day period preceding their entry or attempted entry into the United States, is hereby suspended"); Proclamation 10199, 86 Fed. Reg. 24297 (Apr. 30, 2021) (suspending entry from India effective 12:01 a.m. May 4, 2021) (Ex. FED-208); Proclamation 10294, 86 Fed. Reg. 59603 (Oct. 25, 2021) (Ex. FED-209) (revoking the foregoing effective 12:01 a.m. Nov. 8, 2021); Department of Homeland Security, Notification of Temporary Travel Restrictions Applicable to Land Ports of Entry and Ferries Service Between the United States and Canada, 86 Fed. Reg. 32764 (June 23, 2021) (in effect 12 a.m. June 22, 2021 until 11:59 p.m. July 21, 2021) (Ex. FED-232); same, United States and Mexico, 86 Fed. Reg. 32766 (Ex. FED-255); notifications of July 22, 2021, 86 Fed. Reg. 38556, 38554 (Ex. FED-233, Ex. FED-256); Aug. 23, 2021, 86 Fed. Reg. 46964, 46963 (Ex. FED-234, Ex. FED-257); Sept. 22, 2021, 86 Fed. Reg. 52609, 52611 (Ex. FED-235, Ex. FED-258) (non-essential travel, which DHS defined to include "sightseeing, recreation, gambling, or attending cultural events," prohibited on every day of the quarter); CDC Orders of Oct. 13, 2020 and Aug. 2, 2021 under 42 U.S.C. § 265 (Ex. FED-037, Ex. FED-038); CDC Amended Order, Requirement for Negative Pre-Departure COVID-19 Test Result (Jan. 25, 2021) (Ex. FED-042); CDC Framework for Conditional Sailing Order (Oct. 30, 2020) and Technical Instructions (May 5, 2021) (Ex. FED-031, Ex. FED-032). ↩
3. Occupational Safety & Health Admin., Occupational Exposure to COVID-19; Emergency Temporary Standard, 86 Fed. Reg. 32376 (June 21, 2021), 29 C.F.R. § 1910.502 (Ex. FED-080) (compliance dates July 6 and July 21, 2021; entry limits, screening, distancing, barriers, ventilation, paid medical removal); OSHA, DIR 2021-02 (June 28, 2021) (Ex. FED-081) (inspection procedures); OSHA, DIR 2021-03 (July 7, 2021) (Ex. FED-083) (revised National Emphasis Program); CMS-3401-IFC, 85 Fed. Reg. 54820 (Sept. 2, 2020), and CMS-3414-IFC, 86 Fed. Reg. 26306 (May 13, 2021) (Ex. FED-092, Ex. FED-168, Ex. FED-094, Ex. FED-163); CMS, QSO-20-39-NH, revised Apr. 27, 2021 (Ex. FED-156); CMS-5531-IFC (May 8, 2020) (Ex. FED-091); Executive Order 13991 (Jan. 20, 2021) (Ex. FED-060); Safer Federal Workforce Task Force, COVID-19 Workplace Safety: Agency Model Safety Principles (revised July 29, 2021) and Certification of Vaccination form (Aug. 6, 2021) (Ex. FED-272, Ex. FED-278); OMB Memorandum M-21-25 (June 10, 2021) (Ex. FED-271); Secretary of Defense Memorandum of Mar. 15, 2021 (Ex. FED-280); Executive Order 13909 (Mar. 18, 2020) and the Defense Production Act instruments (Ex. FED-070, Ex. FED-071, Ex. FED-072, Ex. FED-073, Ex. FED-074); Extension of Designation of Scarce Materials or Threatened Materials (July 7, 2021; through Nov. 15, 2021) (Ex. ECO-A-071); HUD Mortgagee Letter 2021-15 (June 25, 2021) (Ex. FED-364) (foreclosure moratorium to July 31, 2021; foreclosure-related evictions to Sept. 30, 2021); VA Circular 26-21-14 (July 30, 2021) (Ex. FED-379) ("Through September 30, 2021, foreclosure-related evictions are not to be initiated or completed"); FHFA release of July 30, 2021 (REO evictions to Sept. 30, 2021) (Ex. FED-355); USDA Rural Development moratorium of July 30, 2021 (Ex. FED-385); CFPB, Protections for Borrowers Affected by the COVID-19 Emergency Under RESPA (effective Aug. 31, 2021) (Ex. FED-344); CDC Order extending the Temporary Halt in Residential Evictions (June 24, 2021; through July 31, 2021) (Ex. FED-025); CDC, Temporary Halt in Residential Evictions in Communities with Substantial or High Levels of Community Transmission, 86 Fed. Reg. 43244 (Aug. 3, 2021) (Ex. FED-026) (in force Aug. 3-26, 2021); the federal court orders (Ex. FED-285, Ex. FED-297, Ex. FED-298, Ex. FED-299, Ex. FED-300, Ex. FED-301, Ex. FED-302, Ex. FED-306, Ex. FED-307, Ex. FED-308, Ex. FED-313, Ex. FED-337, Ex. ECO-C-136); Executive Order 14042, 86 Fed. Reg. 50985 (Sept. 9, 2021) (Ex. FED-063); Executive Order 14043 (Sept. 9, 2021) (Ex. FED-064); OMB, Determination of the Promotion of Economy and Efficiency in Federal Contracting (Sept. 24, 2021) (Ex. FED-275). ↩
4. Kaiser Family Foundation, State COVID-19 Data and Policy Actions, State Social Distancing Actions (file of Sept. 21, 2021) (Ex. LAW-247) (emergency declarations in force in 25 jurisdictions; statewide face-covering and exposure-control requirements in 11: Oregon for all persons; indoor requirements in the District, Hawaii, Illinois, Louisiana, New Mexico and Washington; unvaccinated-only requirements in California, Connecticut, Nevada and New York); same (file of July 2, 2021) (Ex. LAW-246) (35 emergency declarations); Nevada Declaration of Emergency Directive 047 (July 27, 2021; effective July 30, 2021) (Ex. NV-041); District of Columbia Mayor's Order 2021-097 (July 29, 2021; effective July 31, 2021) (Ex. DC-057); Louisiana Proclamation 137 JBE 2021 (Aug. 2, 2021; effective Aug. 4, 2021) (Ex. LA-036); Oregon Health Authority, OAR 333-019-1025 (temporary rule PH 35-2021, filed Aug. 11, 2021; effective Aug. 13, 2021) (Ex. OR-048); New Mexico Department of Health, Public Health Emergency Order of Aug. 17, 2021 (masks for all persons indoors from Aug. 20, 2021) (Ex. NM-067); Washington Secretary of Health, Order 20-03.4 (Aug. 19, 2021; effective Aug. 23, 2021) (Ex. WA-078); Illinois Executive Order 2021-20 (Aug. 26, 2021; indoor masks from Aug. 30, 2021) (Ex. IL-042); Hawaii Fifteenth Proclamation (Nov. 16, 2020) (the statewide face-covering requirement, carried in every successor to Mar. 25, 2022) (Ex. HI-016), Emergency Proclamation of Aug. 5, 2021 (Ex. HI-024), and Executive Order No. 21-05 (Aug. 10, 2021) (Ex. HI-025). ↩
5. New Jersey Executive Order No. 251 (Aug. 6, 2021; effective Aug. 9, 2021) (Ex. NJ-055); Kentucky Executive Order 2021-585 (Aug. 10, 2021) (Ex. KY-052); Connecticut Executive Order No. 13A (Aug. 5, 2021) (Ex. CT-050); Rhode Island Executive Order 21-87 (Aug. 19, 2021) (Ex. RI-055); New York 10 NYCRR § 2.60 (Aug. 27, 2021) (Ex. NY-073); Illinois Executive Order 2021-18 (Aug. 4, 2021) (Ex. IL-040); Pennsylvania Secretary of Health, Order Directing Face Coverings in School Entities (Aug. 31, 2021; effective Sept. 7, 2021) (Ex. PA-042); California Department of Public Health, K-12 guidance made binding (July 12, 2021) (Ex. CA-034); Washington Proclamation 20-09.4 (July 30, 2021) (Ex. WA-075); Oregon OAR 333-019-1015 (Aug. 2, 2021) (Ex. OR-045); Virginia Order of Public Health Emergency Ten (Aug. 12, 2021) (Ex. AGY-ST-EDUCATION-HIGHER-ED-029; Ex. VA-044, the Department of Health's description of it, context); Delaware (Ex. DE-044); Louisiana (Ex. LA-038); Massachusetts DESE requirement (Aug. 25, 2021) (Ex. MA-071); Nevada Directive 048 (Ex. NV-042); New Mexico Public Health Emergency Order of Aug. 17, 2021 (Ex. NM-067, Ex. NM-068); Hawaii (Ex. HI-043); the District (Ex. DC-057); Maryland State Board of Education emergency regulation COMAR 13A.01.07 (adopted Aug. 26, 2021; approved Sept. 14, 2021) (Ex. SEC-15-082). ↩
6. California Department of Public Health, State Public Health Officer Orders of July 26 and Aug. 5, 2021 (health-care workers fully vaccinated by Sept. 30, 2021) (Ex. CA-031, Ex. CA-030); New York 10 NYCRR § 2.61 (Aug. 26, 2021; first dose by Sept. 27, 2021 for hospital and nursing-home personnel) (Ex. NY-071); New Jersey Executive Order No. 252 (Aug. 6, 2021; health-care and congregate-care workers by Sept. 7, 2021) and No. 264 (Sept. 20, 2021) (Ex. NJ-056); Connecticut Executive Order No. 13B (Aug. 6, 2021; long-term-care staff by Sept. 7, 2021) (Ex. CT-051), No. 13F (Ex. CT-055) and Ex. CT-056; Illinois Executive Order 2021-20 (Aug. 26, 2021; first dose by Sept. 5, extended to Sept. 19, 2021) (Ex. IL-042); Maryland MDH Amended Directive and Order 2021-08-18-01 (Aug. 18, 2021; hospital and nursing-home staff, first dose by Sept. 1, 2021) (Ex. MD-058); New Mexico Public Health Emergency Order of Aug. 17, 2021 (Ex. NM-068), as amended Sept. 15, 2021 (Ex. NM-071); North Carolina Executive Order No. 224 (July 29, 2021) (Ex. NC-031); Virginia (Ex. VA-045); Hawaii Emergency Proclamation of Aug. 5, 2021 (employee attestation and testing from Aug. 16, 2021) (Ex. HI-024); Delaware (Ex. DE-046); the District (Ex. DC-075) (as announced); see also Washington Proclamation 21-14 (Aug. 9, 2021) (Ex. WA-077); Oregon (Ex. OR-046); Rhode Island, 216-RICR-20-15-8 (Aug. 17, 2021) (Ex. RI-072); Maine, 10-144 C.M.R. ch. 264 (Aug. 12, 2021; final dose by Sept. 17, 2021) (Ex. ME-061); Massachusetts (Ex. MA-067); Colorado Board of Health rule (Aug. 30, 2021) (Ex. CO-055); Ex. AGY-FED-HEALTH-OTHER-069. ↩
7. The workplace standards: Cal/OSHA COVID-19 Prevention Emergency Temporary Standards as readopted (June 17, 2021), 8 C.C.R. §§ 3205-3205.4; Oregon OSHA Administrative Order 10-2021 (Aug. 13, 2021) (Ex. SEC-10-056); Virginia 16VAC25-220 (final permanent standard, effective Jan. 27, 2021; amendments effective Sept. 8, 2021); Washington (Ex. WA-072); New York HERO Act, ch. 105, L. 2021, with 12 NYCRR Part 840 (emergency rule filed and effective Aug. 5, 2021) (Ex. NY-136) and the Commissioner of Health's designation under Labor Law § 218-b (Sept. 6, 2021); Ex. SEC-10-041, Ex. SEC-10-055, Ex. SEC-10-043, Ex. SEC-10-028, Ex. SEC-10-031. The eviction moratoria: Ex. ECO-C-084, Ex. ECO-C-101, Ex. ECO-C-091, Ex. ECO-C-081, Ex. NY-085, Ex. NY-086, Ex. ECO-C-096. The courts: Supreme Court of Texas, Thirty-Ninth and Fortieth Emergency Orders Regarding the COVID-19 State of Disaster (July 19, 2021) (Ex. TX-041, Ex. TX-040, Ex. ECO-C-070); Ex. VA-041, Ex. VA-042, Ex. MD-090, Ex. MD-092, Maryland Ninth Administrative Order Clarifying COVID-19 Health Measures in Courthouses (Aug. 6, 2021; effective Aug. 9, 2021) (Ex. MD-091), Ex. KY-058, Ex. KY-059, Ex. FL-069, Ex. FL-070, Ex. SC-054, Ex. SC-055, Ex. SC-056, Ex. AZ-059, Ex. HI-068, Ex. IA-056, Ex. MN-054, Ex. AGY-ST-COURTS-035 (the Oct. 19, 2021 amendment, cited only for its jury-assembly and distancing provisions effective Sept. 7 and Sept. 20, 2021), Ex. AGY-ST-COURTS-062, Ex. MET-CIN-007, Ex. MET-LAS-019, Ex. MET-PHX-016. The preemption instruments: Arkansas Act 1002 of 2021 (Apr. 28, 2021; preliminarily enjoined Aug. 6, 2021), and the instruments listed in Ex. LAW-247. ↩
8. Los Angeles County Health Officer Order of July 16, 2021 (effective 11:59 p.m. July 17, 2021) (Ex. MET-LA-018); the metropolitan reinstatements (Ex. MET-SAC-015, Ex. MET-STL-021, Ex. MET-MSY-027, Ex. MET-KC-002, Ex. MET-SFO-071, Ex. MET-DCM-023, Ex. MET-BAL-017, Ex. MET-DFW-028, Ex. MET-PHL-019, Ex. MET-CHI-026, Ex. MET-CHI-041, Ex. MET-BOS-013, Ex. MET-SEA-002, Ex. MET-CMH-048, Ex. MET-ATL-017, Ex. MET-CLT-001, Ex. MET-MKE-023); New York City Emergency Executive Order No. 225 (Aug. 16, 2021; effective Aug. 17, 2021; penalties from Sept. 13, 2021) (Ex. MET-NYC-017); San Francisco Health Officer Order No. C19-07y, update of Aug. 12, 2021 (patrons from Aug. 20, 2021) (Ex. MET-SFO-011); City of New Orleans Health Department Reopening Guidelines of Aug. 13, 2021 (effective 6:00 a.m. Aug. 16, 2021) (Ex. MET-MSY-029); Honolulu Emergency Order No. 2021-11 (Aug. 30, 2021; effective Sept. 13, 2021) (Ex. MET-HNL-035); King County Local Health Officer Verification of Vaccination Order (Sept. 16, 2021; entry requirement from Oct. 25, 2021) (Ex. MET-SEA-001). ↩
9. Puerto Rico Executive Orders OE-2021-058, -062, -063, -064 and -065 (Ex. AGY-TERRITORIES-032, Ex. AGY-TERRITORIES-033, Ex. AGY-TERRITORIES-034, Ex. AGY-TERRITORIES-035, Ex. AGY-TERRITORIES-036); the Navajo Nation (Ex. AGY-TRIBAL-019, Ex. AGY-TRIBAL-020, Ex. AGY-TRIBAL-021, Ex. AZ-079, Ex. AZ-080, Ex. AZ-081, Ex. AZ-082, Ex. AZ-083, Ex. AZ-084; the Navajo order of Oct. 18, 2021, Ex. AGY-TRIBAL-022, is post-period); the Yakama Nation (Ex. AGY-TRIBAL-054); the Mescalero Apache Tribe (Ex. AGY-TRIBAL-040). ↩
10. I.R.C. § 3134(c)(2)(A)(ii)(I), 135 Stat. at 177 (Ex. LAW-003). The clause is identical to CARES Act § 2301(c)(2)(A)(ii)(I), 134 Stat. at 348 (Ex. LAW-001), and is quoted from the Statutes at Large. ↩
11. Tri-State, ECF No. 38, at 9 ("a 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business. The language is plain."); id. at 16-17 (the Notice "provides a method for the test to be met not as a requirement to meet the test"); id. at 19 ("due to" requires but-for causation). Pins are the order's own pages, which equal the ECF pages. ↩
12. The Service's form language on the suspension prong in Letters 105C issued since 2024. See Opening Br. at 11-12 (the opening brief of the appellant in Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025)) (record examples of letters and Forms 886-A deciding claims on the Notice, 2-ER-102, 3-ER-396). ↩

Partial suspension in this quarter

Every analytical page of The COVID Project applies the same five steps. Here they are applied to the third quarter of 2021, with the Library's own counts and instruments.

1. The order

   2,704 orders from appropriate governmental authorities carry this quarter in the Library: 2,197 from States, counties, cities, courts and regulators and 507 from the federal layer. Each names its issuer, its instrument, its dates and its source, and where the file is held, the exhibit opens from the record. Three of them, of different kinds:

   • Secretary of Health Tracie C. Collins, M.D, Public Health Emergency Order of June 30, 2021 (county framework and capacity limits ended; masks for the unvaccinated; CSPs mandatory) (Ex. NM-060) State: New Mexico Face-covering requirementSchools and child careHealth care ordersWorkplace rules
   • Mayor Rick Blangiardi, Emergency Order No. 2021-09 (July 2, 2021) (Ex. MET-HNL-032) County: City and County of Honolulu Capacity limitGathering capFace-covering requirementEvents and venuesWorkplace rules
   • Safer Federal Workforce Task Force (OPM, GSA, White House COVID-19 Response Coordinator) under Executive Order 13991 § 4, with OMB, COVID-19 Workplace Safety: Agency Model Safety Principles (revised July 29, 2021), following the OMB memorandum of July 27, 2021 reinstating masks (Ex. FED-272) Federal: United States (all federal buildings and federal lands; federally hosted meetings) Gathering capFace-covering requirementTravel and quarantineWorkplace rulesVaccination or testing

2. The function of the business it reached

   Each record tags the functions of a business the instrument reached. Among this quarter's orders, the six cross-cutting functions appear this often:

   • WF workforce availability 1,069
   • CB the customer base 823
   • HR hiring and staffing 705
   • OP office and administration 235
   • SC supply chain 196
   • MK marketing and events 63

   The industry pages carry the function codes of each of the twenty-seven industries and apply this step to them; the report builder applies it to your own State, metro and industry.

3. The change it compelled

   The operative words of the first example above, as the record holds them:

   2. The following Public Health Emergency Orders remain in effect... C. April 5, 2021 Amended Public Health Emergency Order Temporarily Limiting Long-Term Care Facilities Visitation Due to COVID-19... I HEREBY DIRECT AS FOLLOWS: (1) Unless a healthcare provider instructs otherwise, all individuals shall wear a mask or multilayer cloth face covering in public settings except when: eating or drinking; exercising outdoors alone or with members of the same household; attending a small, outdoor gathering of fully vaccinated individuals. Notwithstanding the foregoing, fully vaccinated individuals are…

   Secretary of Health Tracie C. Collins, M.D, Public Health Emergency Order of June 30, 2021 (county framework and capacity limits ended; masks for the unvaccinated; CSPs mandatory) (Ex. NM-060). Every record page shows the full operative words verbatim and the enforcement provision.

4. The quarter

   On July 1, 2021, the quarter's first day, 51 of the 51 jurisdictions had a State, county, city or court order in force and 1,523 orders were in force at every level nationally. On Sept. 30, 2021, its last day, 51 jurisdictions had such an order in force and 2,004 orders were in force nationally. The federal layer was in force on every day of the quarter (381 instruments on the first day, 420 on the last). The Notice's own Q&A-22 treats an employer suspended for part of a quarter as suspended for the quarter.

   These counts follow the Library's in-force rule: an order counts from its effective date to its recorded end date, and an order without a recorded end date is counted for 120 days after it took effect.

5. The statute's answer

   the operation of the trade or business described in clause (i) is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19)

   CARES Act § 2301(c)(2)(A)(ii)(I); I.R.C. § 3134(c)(2)(A)(ii)(I) (the Suspension Clause)

   A partial suspension is a temporary delay, interruption or termination of a portion of an employer's operations, and "due to" asks only whether the suspension would have occurred but for the orders (Tri-State Memorial Hospital v. United States). Nothing in the statute asks whether the business was essential, stayed open, could telework, or served customers who were themselves under orders. Where an order in force in this quarter reached a function of a business and compelled a change in it, the operation was partially suspended in this quarter due to that order.

   Read the test and the method · The statute, element by element · The Service's sentences, answered

Instruments in force in this quarter

2,704 orders carry this quarter: 1,191 took effect within it, 1,462 were in force from an earlier date, 46 are dated after Sept. 30, 2021 but carry the quarter in the record, and 5 carry no date. The table shows the first 100 that took effect within it, by date; the Library holds them all.Open in the LibraryDownload the list (CSV)Download the exhibits (ZIP, by State)

By limitation type

• Emergency declaration 411
• Stay-at-home 9
• Business closure 60
• Telework mandate 71
• Capacity limit 153
• Gathering cap 184
• Face-covering requirement 900
• Travel and quarantine 203
• Schools and child care 391
• Health care orders 571
• Curfew and hours 13
• Alcohol and bars 57
• Events and venues 107
• Courts and public offices 471
• Workplace rules 882
• Vaccination or testing 491
• Quarantine and isolation 287
• Supply chain 106
• Standing duty 1
• Operating condition 5
• Other 798

Start	Exhibit	Jurisdiction	Instrument	Types
July 1, 2021	Ex. AGY-ST-CORRECTIONS-EMA-GUARD-067	Texas Department of Criminal Justice; State level State	TDCJ Connections, 'Visitation to resume in August' (July 2021) Texas Department of Criminal Justice	Gathering capVaccination or testing
July 1, 2021	Ex. AGY-ST-COURTS-040	Delaware Judiciary (statewide) Court	Release: Delaware Courts to lift judicial emergency on July 13, 2021 and lift mask mandate for the fully vaccinated on July 1, 2021 Delaware Judiciary, for Chief Justice Seitz	Emergency declarationFace-covering requirementCourts and public offices
July 1, 2021	Ex. AGY-ST-HEALTH-BOARDS-039	California Department of Consumer Affairs, Director (all Division 2 healing-arts boards); State level Sector regulator	DCA Waiver DCA-21-165, Order Extending DCA-20-02, 20-57, and 20-91, Order Waiving License Reactivation or Restoration Requirements Kimberly Kirchmeyer, Director, Department of Consumer Affairs	Health care ordersOther
July 1, 2021	Ex. AGY-ST-HEALTH-BOARDS-040	California Department of Consumer Affairs, Director (Veterinary Medical Board); State level Sector regulator	DCA Waiver DCA-21-173, Order Further Extending DCA-21, 20-42, 20-59, 20-99, 21-126, and 21-151, Order Waiving Restrictions on Telemedicine and Extending Time to Refill Prescriptions Kimberly Kirchmeyer, Director, Department of Consumer Affairs	Health care ordersOther
July 1, 2021	Ex. AGY-ST-INSURANCE-BANKING-044	Washington; Office of the Insurance Commissioner Sector regulator	Emergency Order No. 21-02 Mike Kreidler, Insurance Commissioner	Health care ordersVaccination or testingOther
July 1, 2021	Ex. AGY-TERRITORIES-031	Puerto Rico (Commonwealth; territory of the United States) - Governor Territorial	Administrative Bulletin No. OE-2021-054 Governor Pedro R. Pierluisi	Emergency declarationFace-covering requirementHealth care orders
July 1, 2021	Ex. AZ-044	Arizona State	Executive Order 2021-16 Governor Douglas A. Ducey	Other
July 1, 2021	Ex. CO-041	Colorado State	Fourth Amended Public Health Order 20-38 Limited COVID-19 Restrictions, § I.B (existing library exhibit; cross-reference) Jill Hunsaker Ryan, Executive Director, CDPHE	Face-covering requirementHealth care ordersWorkplace rulesQuarantine and isolationOperating condition
July 1, 2021	Ex. CT-043	Connecticut State	Special Act No. 21-5 General Assembly (Substitute House Bill 5653); approved May 17, 2021	Emergency declaration
July 1, 2021	Ex. DE-061	Delaware Sector regulator	Emergency Secretary's Order amending 16 DE Admin. Code 4406, Home Health Agencies--Aide Only (Licensure), § 11.0 Infection Control (25 Del. Reg. 27 (July 1, 2021)) Molly K. Magarik, Cabinet Secretary, Department of Health and Social Services (Division of Health Care Quality)	Health care ordersWorkplace rules
July 1, 2021	Ex. DE-062	Delaware Sector regulator	Emergency Secretary's Order amending 16 DE Admin. Code 4407, Hospital Standards (Construction, Maintenance, and Operation), § 6.0 (25 Del. Reg. 29 (July 1, 2021)) Molly K. Magarik, Cabinet Secretary, Department of Health and Social Services (Division of Health Care Quality)	Health care ordersWorkplace rules
July 1, 2021	Ex. DE-063	Delaware Sector regulator	Emergency Secretary's Order amending 16 DE Admin. Code 3201, Skilled and Intermediate Care Nursing Facilities, § 6.10 Infection Control (25 Del. Reg. 6 (July 1, 2021)) Molly K. Magarik, Cabinet Secretary, Department of Health and Social Services (Division of Health Care Quality)	Health care ordersWorkplace rules
July 1, 2021	Ex. ECO-C-084	Washington State	Proclamation 21-09 Governor Jay Inslee	Courts and public officesOther
July 1, 2021	Ex. FED-025	United States Federal	CDC Order extending the Temporary Halt in Residential Evictions (June 24, 2021) Centers for Disease Control and Prevention, HHS	Courts and public officesOther
July 1, 2021	Ex. FED-313	United States District Court for the District of Maryland Court	Amended Standing Order 2021-07 Chief Judge James K. Bredar	Courts and public offices
July 1, 2021	Ex. FED-337	United States District Court for the Northern District of California Court	General Order 78 Chief Judge Richard Seeborg	Courts and public officesWorkplace rules
July 1, 2021	Ex. FED-364	United States (FHA-insured single-family mortgages and HECMs) Federal	Mortgagee Letter 2021-15 HUD, Federal Housing Administration	Other
July 1, 2021	Ex. FL-030	Florida State	Chapter 2021-8, Laws of Florida (SB 2006) Florida Legislature (SB 2006), approved by the Governor	Emergency declarationVaccination or testingOther
July 1, 2021	Ex. FL-059	Florida State	Executive Order 21-101 Governor Ron DeSantis	Other
July 1, 2021	Ex. GA-051	Georgia (Augusta Judicial Circuit; Richmond County) Court	Local Judicial Emergency Order (In Re: Local Judicial Emergency Order), filed in the Supreme Court of Georgia July 1, 2021 Chief Judge, Superior Court of the Augusta Judicial Circuit	Courts and public offices
July 1, 2021	Ex. IN-065	Indiana State	Executive Order 21-16 Governor Eric J. Holcomb	Emergency declaration
July 1, 2021	Ex. IN-066	Indiana State	Executive Order 21-17 Governor Eric J. Holcomb	Health care ordersVaccination or testingQuarantine and isolationOther
July 1, 2021	Ex. MD-094	Maryland Sector regulator	MDH Notice - Face Covering Recommendation (Effective July 1, 2021) Dennis R. Schrader, Secretary of Health	Face-covering requirementOther
July 1, 2021	Ex. MET-DEN-021	City and County of Denver, Colorado City	Public Health Order adopting the Fourth Amended PHO 20-38 Executive Director, DDPHE (Robert M. McDonald)	Capacity limitFace-covering requirementHealth care ordersWorkplace rules
July 1, 2021	Ex. MET-DET-055	City of Detroit, Michigan City	Emergency Epidemic Order in Response to the COVID-19 Pandemic (continuing declaration of local emergency) Detroit Health Department, Denise Fair, Chief Public Health Officer	Emergency declarationGathering capCourts and public offices
July 1, 2021	Ex. MET-MSP-018	City of Minneapolis City	Resolution 2021R-177 Minneapolis City Council	Emergency declaration
July 1, 2021	Ex. MET-PIT-034	Fifth Judicial District of Pennsylvania (Allegheny County) Court	Order of Court of July 1, 2021: Resumption of Normal Court Operations (AD-21-92-PJ) Kim Berkeley Clark, President Judge	Face-covering requirementCourts and public offices
July 1, 2021	Ex. MET-TPA-015	Hillsborough County, Florida County	Order of the County Administrator Extending the State of Local Emergency (Extension #68) County Administrator Bonnie M. Wise under Ordinance 20-15	Emergency declaration
July 1, 2021	Ex. MI-078	Michigan State	MDHHS Rescission of the agricultural worker testing order Michigan Department of Health and Human Services (Director Elizabeth Hertel)	Other
July 1, 2021	Ex. MN-041	Minnesota State	Laws of Minnesota 2021, First Special Session, chapter 12, article 2, section 23 Minnesota Legislature (92nd Legislature, 2021 First Special Session), S.F. No. 2, signed by Governor Tim Walz June 30, 2021, 7:29 p.m.	Emergency declaration
July 1, 2021	Ex. NM-060	New Mexico State	Public Health Emergency Order of June 30, 2021 (county framework and capacity limits ended; masks for the unvaccinated; CSPs mandatory) Secretary of Health Tracie C. Collins, M.D.	Face-covering requirementSchools and child careHealth care ordersWorkplace rules
July 1, 2021	Ex. OK-043	Oklahoma State	Senate Bill 658 (2021) Oklahoma Legislature (58th Leg., 1st Sess.); approved by Governor Stitt May 28, 2021	Face-covering requirementSchools and child careVaccination or testing
July 1, 2021	Ex. SC-045	South Carolina State	Act No. 94 of 2021, Part IB, Provisos 1.108 (SDE: Mask Mandate Prohibition) and 117.190 (GP: Masks at Higher Education Facilities) General Assembly of South Carolina (H. 4100, ratified R. 116, June 21, 2021)	Face-covering requirementSchools and child careVaccination or testing
July 1, 2021	Ex. SEC-01-082	Florida State	Senate Bill 2006 (2021), creating Fla. Stat. 381.00316 Florida Legislature (Governor DeSantis signed May 3, 2021)	Vaccination or testingOther
July 1, 2021	Ex. SEC-07-031	United States Federal	Extension of Designation of Scarce Materials or Threatened Materials Subject to COVID-19 Hoarding Prevention Measures; Extension of Effective Date With Modifications, 86 Fed. Reg. 35810 (July 7, 2021) Secretary of Health and Human Services	Supply chainOther
July 1, 2021	Ex. SEC-13-063	Washington State	Proclamation 21-09 (amending Proclamation 20-05) Governor Jay Inslee	Courts and public officesOther
July 1, 2021	Ex. SEC-14-004	United States Federal	Temporary Halt in Residential Evictions (extension), 86 Fed. Reg. 34010 CDC, HHS	Other
July 1, 2021	Ex. SEC-14-011	United States Federal	Mortgagee Letter 2021-15 HUD, FHA	Other
July 1, 2021	Ex. SEC-14-013	United States Federal	FHFA news release, June 24, 2021: FHFA Extends COVID-19 Foreclosure and REO Eviction Moratoriums Federal Housing Finance Agency	Other
July 1, 2021	Ex. SEC-14-088	Washington State	Proclamation 21-09 Governor Jay Inslee	Other
July 1, 2021	Ex. SEC-15-046	Oklahoma State	Senate Bill 658 (2021), enrolled Oklahoma Legislature (58th Leg.); Governor Kevin Stitt (signed)	Face-covering requirementSchools and child careVaccination or testingOther
July 1, 2021	Ex. SEC-15-089	South Carolina State	Proviso 1.108 (no school district may use appropriated funds to require students or staff to wear face masks); upheld by the South Carolina Supreme Court Sept. 2, 2021 (City of Columbia); enforcement enjoined Sept. 28, 2021 (Disability Rights South Carolina v. McMaster) South Carolina General Assembly (2021-22 Appropriations Act, H. 4100, Proviso 1.108); U.S. District Court for the District of South Carolina (Lewis, J.)	Face-covering requirementSchools and child careOther
July 1, 2021	Ex. VA-043	Virginia State	Chapter 456, 2021 Special Session I (SB 1303) General Assembly of Virginia (2021 Special Session I), approved by Governor Northam	Face-covering requirementSchools and child careQuarantine and isolation
July 1, 2021	Ex. VT-070	Vermont Sector regulator	Emergency Rule H-2021-01-E Department of Financial Regulation	Health care ordersOther
July 1, 2021	Ex. VT-076	Vermont State	2021 Acts and Resolves No. 70 Vermont General Assembly (H.313), signed by Governor Scott June 8, 2021	Alcohol and bars
July 1, 2021	Ex. WA-069	Washington State	Emergency Proclamation 21-09 Governor Jay Inslee	Other
July 1, 2021	Ex. WA-071	Washington State	Proclamation 20-12.3 Governor Jay Inslee	Face-covering requirementSchools and child careWorkplace rulesVaccination or testing
July 1, 2021	Ex. WA-072	Washington State	Proclamation 20-25.14, Washington Ready (July 1, 2021), 'Additionally' paras. 3-4 and 'Furthermore' paras. 8-10 Governor Jay Inslee	Face-covering requirementWorkplace rulesVaccination or testingOperating condition
July 1, 2021	Ex. WA-073	Washington State	Proclamation 20-57.2 Governor Jay Inslee	Workplace rules
July 1, 2021	Ex. WY-055	Wyoming State	House Enrolled Act No. 93 (2021 Wyo. Sess. Laws ch. 168), creating W.S. 35-1-310 and 35-1-240(c) Wyoming Legislature (Sixty-sixth Legislature, 2021 General Session); signed by Governor Gordon April 22, 2021	Other
July 1, 2021	Ex. WY-059	Wyoming State	WDH 'COVID-19 Information and Guidance' page as archived July 1, 2021 Wyoming Department of Health (web page)	Other
July 2, 2021	Ex. AGY-ST-COURTS-061	Supreme Court of the State of Delaware (statewide) Court	Administrative Order No. 22 (extension of the judicial emergency until 8:00 a.m. July 13, 2021) Chief Justice Collins J. Seitz, Jr., Supreme Court of Delaware	Emergency declarationCourts and public offices
July 2, 2021	Ex. MI-079	Michigan Court	Order amending Administrative Order No. 2020-17 (July 2, 2021) Michigan Supreme Court	Courts and public officesOther
July 2, 2021	Ex. RI-046	Rhode Island State	Executive Order 21-75 Governor Daniel J. McKee	Alcohol and bars
July 4, 2021	Ex. AGY-ST-HEALTH-SUBORDERS-038	New Jersey - Department of Health (State health department) State	COVID-19 Protocols for Tanning Facilities and Body Art Establishments (July 4, 2021) New Jersey Department of Health	Workplace rulesOther
July 4, 2021	Ex. AGY-ST-HEALTH-SUBORDERS-039	New Jersey - Department of Health (State health department) State	New Jersey COVID-19 Pools and Aquatic Recreation Facility Standards (July 4, 2021) New Jersey Department of Health	Workplace rulesOther
July 6, 2021	Ex. AGY-ST-LABOR-WORKPLACE-054	Washington; Department of Labor and Industries Sector regulator	Emergency rule WAC 296-800-14035, CR-103E Rule-making Order AO21-24 (adopted July 6, 2021) implementing Proclamation 20-25.14 (Washington Ready) Department of Labor and Industries	Gathering capFace-covering requirementWorkplace rulesVaccination or testing
July 6, 2021	Ex. AK-058	Alaska (statewide courts) Court	Special Order of the Chief Justice No. 8289 Chief Justice (Alaska Supreme Court)	Courts and public offices
July 6, 2021	Ex. AL-079	Alabama State	Proclamation by the Governor terminating the COVID-19 state of emergency Governor Kay Ivey	Emergency declaration
July 6, 2021	Ex. MET-PHL-058	First Judicial District of Pennsylvania (Court of Common Pleas, Orphans' Court Division) Court	Orphans' Court Division Administrative Docket No. 22 of 2021 Orphans' Court Division (Administrative Judge)	Courts and public offices
July 6, 2021	Ex. MET-RIV-044	Superior Court of California, County of Riverside Court	General Order No. 2021-25 Re: Court Services and Hours Presiding Judge	Courts and public offices
July 6, 2021	Ex. MET-RIV-045	Superior Court of California, County of Riverside Court	General Order No. 2021-26 Re: Access to Remote-Only Proceedings Presiding Judge	Courts and public offices
July 6, 2021	Ex. MET-SAC-055	Sacramento County, California Court	Order, Implementation of Emergency Relief (Cal. Gov. Code § 68115), June 25, 2021 Superior Court of California, County of Sacramento	Courts and public offices
July 6, 2021	Ex. NY-129	New York Sector regulator	NY HERO Act: The Airborne Infectious Disease Exposure Prevention Standard (P764, v4) New York State Department of Labor (with the Department of Health)	Face-covering requirementWorkplace rulesOther
July 6, 2021	Ex. NY-130	New York Sector regulator	NY HERO Act Model Airborne Infectious Disease Exposure Prevention Plan (P765) New York State Department of Labor	Face-covering requirementWorkplace rulesOther
July 6, 2021	Ex. RI-047	Rhode Island State	Executive Order 21-76 Governor Daniel J. McKee	Other
July 6, 2021	Ex. RI-073	Rhode Island State	2021-H 6122Aaa, Article 3, Section 3 (FY2022 Appropriations Act) Rhode Island General Assembly (2021-H 6122 Substitute A as amended), signed by Governor Daniel J. McKee July 6, 2021	Emergency declarationOther
July 6, 2021	Ex. SD-088	Second Judicial Circuit (Minnehaha and Lincoln Counties) Court	Standing Order Regarding COVID-19 Courthouse Safety Measures (July 1, 2021) Presiding Judge Robin J. Houwman; approved by the Supreme Court (Jensen, C.J.) July 2, 2021	Face-covering requirementCourts and public officesQuarantine and isolation
July 6, 2021	Ex. SEC-09-045	New York State	Airborne Infectious Disease Exposure Prevention Standard (July 6, 2021) New York State Department of Labor	Workplace rules
July 6, 2021	Ex. SEC-10-028	New York State	NYS DOL, NY HERO Act page (Sept. 6, 2021 snapshot) publishing the Airborne Infectious Disease Exposure Prevention Standard and model plans New York State Department of Labor	Workplace rules
July 6, 2021	Ex. VT-059	Vermont Court	Memorandum to the bar, Changes to Administrative Directive Regarding Court Operations (PG-13 amended July 6, 2021) State Court Administrator (Administrative Directive No. PG-13 as amended July 6, 2021)	Capacity limitFace-covering requirementCourts and public officesWorkplace rules
July 7, 2021	Ex. AGY-FED-LABOR-IMMIGRATION-028	United States Department of Labor, OSHA (federal agency) Federal	OSHA Direction DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) (record page), effective July 7, 2021 Assistant Secretary of Labor for Occupational Safety and Health	Health care ordersWorkplace rules
July 7, 2021	Ex. AGY-FED-LABOR-IMMIGRATION-088	United States Department of Labor, OSHA (federal agency) Federal	OSHA Direction DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19), effective July 7, 2021 (full directive text) Assistant Secretary of Labor for Occupational Safety and Health	Health care ordersWorkplace rules
July 7, 2021	Ex. AL-062	Alabama Court	Administrative Order No. 11: Revoking Previous Administrative Orders Related to COVID-19 Pandemic Emergency Response Supreme Court of Alabama	Emergency declarationCourts and public offices
July 7, 2021	Ex. ECO-A-071	United States Federal	Extension of Designation of Scarce Materials or Threatened Materials Subject to COVID-19 Hoarding Prevention Measures; Extension of Effective Date With Modifications, 86 Fed. Reg. 35810 (July 7, 2021) Secretary of Health and Human Services (Xavier Becerra)	Supply chain
July 7, 2021	Ex. FED-083	United States (OSHA-wide) Federal	DIR 2021-03 (CPL 03), Revised National Emphasis Program - COVID-19 (July 7, 2021) OSHA, Directorate of Enforcement Programs	Health care ordersWorkplace rules
July 7, 2021	Ex. FED-084	United States Federal	Updated Interim Enforcement Response Plans (Mar. 12, 2021; July 7, 2021) OSHA (memorandum for Regional Administrators and State Plan Designees)	Workplace rules
July 7, 2021	Ex. SEC-01-003	United States Federal	Direction DIR 2021-03 (CPL 03) OSHA	Health care ordersWorkplace rules
July 7, 2021	Ex. SEC-02-002	United States Federal	Directive DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) OSHA	Workplace rulesOther
July 7, 2021	Ex. SEC-05-002	United States Federal	DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) Occupational Safety and Health Administration	Workplace rules
July 7, 2021	Ex. SEC-09-019	United States Federal	Directive DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) Occupational Safety and Health Administration	Workplace rules
July 7, 2021	Ex. SEC-10-015	United States Federal	Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19), DIR 2021-03 (CPL 03) OSHA, U.S. Department of Labor	Workplace rules
July 7, 2021	Ex. SEC-18-003	United States Federal	Directive DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) Occupational Safety and Health Administration, Department of Labor	Workplace rules
July 7, 2021	Ex. SEC-19-019	United States Federal	Directive DIR 2021-03 (CPL 03), Revised National Emphasis Program - Coronavirus Disease 2019 (COVID-19) Department of Labor, OSHA	Workplace rules
July 8, 2021	Ex. AGY-TRIBAL-021	Navajo Nation (Arizona, New Mexico, Utah) - tribal government Tribal	Public Health Emergency Order No. 2021-014 Navajo Department of Health with the Navajo Health Command Operations Center	Face-covering requirementSchools and child careWorkplace rules
July 8, 2021	Ex. AZ-079	Navajo Nation Tribal	Public Health Emergency Order No. 2021-013 Navajo Department of Health	Capacity limitTravel and quarantine
July 8, 2021	Ex. CO-043	Colorado State	Executive Order D 2021 122 Governor Jared Polis	Emergency declarationHealth care ordersOther
July 8, 2021	Ex. MET-HNL-031	City and County of Honolulu County	Fourteenth Proclamation of Emergency or Disaster (COVID-19) Mayor Rick Blangiardi	Emergency declaration
July 8, 2021	Ex. MET-HNL-032	City and County of Honolulu County	Emergency Order No. 2021-09 Mayor Rick Blangiardi	Capacity limitGathering capFace-covering requirementEvents and venuesWorkplace rules
July 8, 2021	Ex. MET-HNL-082	Kauai County County	Mayor's Emergency Rule No. 19, Amendment 4 Mayor Derek S. K. Kawakami	Capacity limitGathering capFace-covering requirementTravel and quarantineEvents and venues
July 8, 2021	Ex. MET-MIA-019	Miami-Dade County, Florida County	Miami-Dade County Executive Order Extending Declaration of Local State of Emergency (July 7, 2021) County Mayor Daniella Levine Cava	Emergency declaration
July 8, 2021	Ex. RI-048	Rhode Island State	Executive Order 21-77 Governor Daniel J. McKee	Emergency declaration
July 9, 2021	Ex. AGY-AVIATION-SURFACE-021	United States (Federal Aviation Administration) Federal	Exemption No. 18561B, Regulatory Docket FAA-2020-0429 (extension of Exemption 18561A on A4A's petition of Mar. 5, 2021) Federal Aviation Administration, Aviation Safety	Supply chainOther
July 9, 2021	Ex. AGY-AVIATION-SURFACE-022	United States (Federal Aviation Administration) Federal	Exemption No. 18584A, Regulatory Docket FAA-2020-0492 (extension of Exemption 18584 on A4A's petition of Mar. 12, 2021) Federal Aviation Administration, Aviation Safety	Supply chainOther
July 12, 2021	Ex. AGY-ST-COURTS-080	Supreme Judicial Court of Massachusetts (statewide) Court	Supreme Judicial Court Seventh Updated Order Regarding Court Operations Under the Exigent Circumstances Created by the COVID-19 (Coronavirus) Pandemic (entered July 1, 2021, effective July 12, 2021; amended Dec. 31, 2021 and Jan. 24, 2022) Supreme Judicial Court of Massachusetts	Gathering capCourts and public offices
July 12, 2021	Ex. CA-034	California State	COVID-19 Public Health Guidance for K-12 Schools in California, 2021-22 School Year California Department of Public Health	Face-covering requirementSchools and child careQuarantine and isolation
July 12, 2021	Ex. DE-041	Delaware State	Declaration of a Public Health Emergency for the State of Delaware Governor John C. Carney	Emergency declarationHealth care ordersVaccination or testingOther
July 12, 2021	Ex. DE-048	Delaware Sector regulator	Joint Practice Order: Joint Order of the Department of Health and Social Services and the Delaware Emergency Management Agency A.J. Schall, Director, Delaware Emergency Management Agency, and Karyl T. Rattay, M.D., Director, Division of Public Health	Health care orders
July 12, 2021	Ex. ECO-B-086	California State	CDPH, COVID-19 Public Health Guidance for K-12 Schools in California, 2021-22 School Year (July 12, 2021, as later amended) California Department of Public Health	Face-covering requirementSchools and child careQuarantine and isolation
July 12, 2021	Ex. MET-BAL-107	Baltimore region (MDOT MTA) Sector regulator	MDOT MTA COVID-19 page (captured July 12, 2021): masks required for the duration of every ride; Express BusLink and LocalLinks 38 and 92 suspended; MARC on R schedules; Commuter Bus reductions Maryland Department of Transportation, Maryland Transit Administration	Face-covering requirementTravel and quarantineOther

1,091 more instruments that took effect in the quarter are in the Library: open the full list.

Download the exhibits (ZIP), split by State

A ZIP holds at most 150 files, and this quarter's list runs to 2,704 instruments, so the exhibits are offered one State at a time. Each link runs the Library search for that State's orders in this quarter and streams the files it holds, with an index and the citations inside. A State whose list is itself over the cap opens in the Library instead, where a limitation type narrows it.

• Federal layer (507; in the Library)
• Alabama (18)
• Alaska (20)
• Arizona (48)
• Arkansas (16)
• California (195; in the Library)
• Colorado (54)
• Connecticut (40)
• Delaware (52)
• District of Columbia (23)
• Florida (46)
• Georgia (30)
• Hawaii (56)
• Idaho (25)
• Illinois (82)
• Indiana (28)
• Iowa (18)
• Kansas (14)
• Kentucky (40)
• Louisiana (42)
• Maine (19)
• Maryland (59)
• Massachusetts (63)
• Michigan (32)
• Minnesota (38)
• Mississippi (9)
• Missouri (52)
• Montana (11)
• Nebraska (18)
• Nevada (48)
• New Hampshire (8)
• New Jersey (74)
• New Mexico (26)
• New York (77)
• North Carolina (44)
• North Dakota (6)
• Ohio (55)
• Oklahoma (7)
• Oregon (51)
• Pennsylvania (96)
• Rhode Island (53)
• South Carolina (15)
• South Dakota (14)
• Tennessee (23)
• Texas (127)
• Utah (30)
• Vermont (25)
• Virginia (21)
• Washington (116)
• West Virginia (19)
• Wisconsin (14)
• Wyoming (7)

Build your report for this quarter

Pick your State, your metropolitan area and your industry; the report returns the orders in force for the third quarter of 2021, cited, with exhibit links, and applies the partial-suspension test to your own record.

Build your report for 2021 Q3