At my church, corporate worship was resumed in July 2020 during the Pandemic, long before the federal guidelines allowed it. The Pastor and his family declined to be vaccinated when vaccines became available and recommended. Mask wearing was optional; 2 people who were baptized reported testing positive for Covid-19, no precautions were taken afterward, and no attendance contact records were maintained.
Matthew 22:21
ESV - 21 They said, "Caesar's." Then he said to them, "Therefore render to Caesar the things that are Caesar's, and to God the things that are God's.
For follow-up discussion and general commentary on the topic. Comments are sorted chronologically.