| 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. SEC-27-007 | USG Coronavirus (COVID-19) Updates: 'USG Suspends Instruction to Assess Continuity Plans, Online Instruction' (Mar. 12, 2020), 'USG Moves to Online Instruction for Remainder of Semester' (Mar. 16, 2020, 4:47 p.m.), 'USG Institutions to Develop Creative Alternatives to Commencement Ceremony' (Mar. 18, 2020), refunds update (Mar. 19, 2020)Systemwide suspension of instruction, move to online instruction for the remainder of spring 2020, closure of residence halls, cancellation… | University System of Georgia (Chancellor Steve Wrigley; Board of Regents) | Georgia (University System of Georgia, Board of Regents; 26 institutions)State | Mar. 16, 2020 | 2020 Q2 | Business closureGathering capSchools and child careOther | Primary source read | |
| Ex. AGY-TRIBAL-050 | Executive Order No. 2020-04Executive Order No. 2020-04 (extending EO 2020-02 partial closure of Nation programs to June 4, 2020; continuing EO 2020-03 Stay at Home… | Chairman Ned Norris, Jr., Tohono O'odham Nation | Tohono O'odham Nation (Pima, Pinal and Maricopa Counties, Arizona) - tribal governmentTribal | Apr. 17, 2020 | 2020 Q22020 Q32020 Q42021 Q12021 Q2 | Stay-at-homeBusiness closureTravel and quarantineCurfew and hoursWorkplace rules | Primary source read | |
| Ex. MET-NYC-047 | MTA press release, 'MTA Welcoming Riders to Subway with Increased Overnight Service Beginning Early Tomorrow Morning' (Feb. 21, 2021), describing the nightly subway closure since May 6, 2020 and its reduction to 2 a.m.-4 a.m. from Feb. 22, 2021Nightly closure of the New York City subway, 1 a.m. to 5 a.m. from May 6, 2020, reduced to 2 a.m. to 4 a.m. from Feb. 22, 2021 | Metropolitan Transportation Authority (with the Governor's direction of Apr. 30, 2020) | New York City (subway system)Sector regulator | Feb. 21, 2021 | 2020 Q22020 Q32020 Q42021 Q12021 Q2 | Travel and quarantineCurfew and hours | Confirmed from a secondary source | |
| Ex. AGY-ST-CORRECTIONS-EMA-GUARD-069 | TDOC release, 'TDOC Visitation Suspended Until Further Notice' (Dec. 1, 2020)Visitation suspended again at the four facilities that had resumed visits in late September and early October 2020; recital that TDOC first… | Tennessee Department of Correction (Commissioner Tony Parker) | Tennessee Department of Correction; State levelState | Dec. 1, 2020 | 2020 Q42021 Q1 | Context (guidance or announcement)Gathering cap | Primary source read | |
| Ex. LAW-003 | American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182)American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182) | United States Congress | Legal authority | Mar. 11, 2021 | | Legal authority | Primary source read | |
| Ex. LAW-085 | 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)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) | United States Department of Justice, Tax Division | Legal authority | Sept. 4, 2026 | | Legal authority | Primary source read | |