United States Congress, American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182) (Ex. LAW-003)
United States Department of Justice, Tax Division, Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026) (Ex. LAW-085)
United States Congress, Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065) (Ex. LAW-002)
