On May 19, 2020, the federal Occupational Safety and Health Administration (OSHA) issued Revised Enforcement Guidance for Recording Cases of Coronavirus Disease 2019 (COVID-19) under the agency’s recordkeeping regulation at 29 C.F.R. § 1904, providing additional information on what employers are required to record in their OSHA 300 logs. Previous guidance, which OSHA issued on April 10, 2020, eliminated most employers’ (all industries except healthcare, emergency response organizations, and correctional institutions) obligation to analyze whether a COVID-19 case is work-related if certain conditions are met.