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Andrew Leahey

@andrew.esq.social.ap.brid.gy
30 followers 2 following 856 posts

[he/him] Tax/Technology Attorney Admin @ esq.social open to all #legal and #law adjacent folks Assistant Professor @ Drexel Kline School of Law Columnist @ […] 🌉 bridged from ⁂ esq.social/@andrew, follow @ap.brid.gy to interact

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Andrew Leahey @andrew.esq.social.ap.brid.gy · 06/10/2026
Sen. Kelly’s Make AI Work for Americans Act makes some odd choices. “The bill puts a price on ‘computational processing,’ then defines a unit of that processing as 10 kilobytes of binary data.” […]
esq.social
Original post on esq.social
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 06/10/2026
We can still win this, Schlittler just has to have 24 strikeouts nbd.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 04/10/2026
Really takes a hard turn at the end there.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 04/10/2026
What a stupid way to lose game 1.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 04/10/2026
Why do these announcers keep referring to Cole as a former ace?
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 04/10/2026
The commercials during baseball just keep getting weirder.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 30/09/2026
Chatted with Peyton Rhodes at Bloomberg for her piece about challenges to the NYC pied-à-terre tax. I compared it favorably against Rhode Island’s similar levy in terms of its likelihood to survive […]
esq.social
Original post on esq.social
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 30/09/2026
Oh there’s gonna be gambling insurance soon isn’t there.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 21/09/2026
The US nearing a deal to secure potash is some serious 19th century nonsense. This should be an announcement made by William Seward. news.bloombergtax.com/daily-tax-rep…
news.bloombergtax.com
Trump Says Potash Deal With Belarus in Works Amid Canada Fight
President Donald Trump said the US is working with Belarus to secure more supplies of potash amid a trade fight with Canada, a major supplier of the critical ingredient used in fertilizers.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 08/09/2026
“A network of roughly 200 registered agents has emerged over the past 25 years, pulling out-of-state drivers into Montana’s lenient vehicle rules.” news.bloombergtax.com/daily-tax-rep…
news.bloombergtax.com
Utah Takes Montana License Plate Fight to 80,000 Vehicle Owners
Utah and California are among at least 10 states targeting residents who register their vehicles through Montana shell companies to evade sales taxes and fees at home.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 01/09/2026
I’d like to see a Venn diagram of the 30% of folks that think everything is going well and people that eat vegetables and prefer to do so without the fear of their insides melting out of their body.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 01/09/2026
MA rolling stock tax, or: how to create a reverse carbon tax in one easy step. news.bloombergtax.com/tax-insights-…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 30/08/2026
When it comes to property tax policy, accurate assessments is a necessary but not sufficient condition. A property can be accurately assessed and still price a resident out of their home. Philly looks poised to become a case study of that interplay in action […]
esq.social
Original post on esq.social
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 28/08/2026
Why is it when level-headed folks mention the horrors of the Third Reich, they often feel it necessary to throw in the USSR? It feels like a “bad people on both sides” kind of reflexive impulse. Do we have a current, burgeoning Stalinist problem in this country?
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 27/08/2026
I hope researchers working in these areas are as proud as we in the general public are thankful for their efforts. These are my favorite kinds of stories. When the rest of the news offers nothing uplifting, I seek them out […]
esq.social
Original post on esq.social
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 26/08/2026
First-rate reporting by David at FOIAball, as per usual. www.foiaball.com/p/xx-xy-athletics-…
foiaball.com
The oil money lurking behind the WNBA outrage
XX-XY Athletics has an interesting paper trail.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 26/08/2026
Heads up law journals: don’t need any more of the “no” emails. Looking for “yes” now. tyvm
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 25/08/2026
States looking for a route forward after Maryland’s digital ad tax foundered, take heart. It’s doable just boring. news.bloombergtax.com/tax-insights-…
news.bloombergtax.com
Maryland’s Digital Ad Tax Defeat Is Teachable Moment for States
Opinion: State taxes on digital advertising aren't necessarily unviable, but Maryland made a harder legal case for itself by seemingly designing a tax around the companies it wanted to pay instead of the activity it wanted to tax.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 25/08/2026
Whenever my vanity Google search alert fires off that I’m mentioned by another city council or state house in an anti-data center bill, my heart warms.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 25/08/2026
Interesting little finding: The eCFR is the public's authoritative lens into what fed regs say—including what they said on past dates. We found a case where that view lagged: for weeks after an amendment's effective date, eCFR rendering continued to show pre-amendment text […]
esq.social
Original post on esq.social
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 24/08/2026
If you haven’t given Wallflower a shot as a Bluesky/Mastodon reader (also RSS feeds, “Commonplace Book,” read it later, etc.) — consider doing so. Lots of quality of life improvements. I’ve been blowing through a backlog of articles with the custom podcast feed. thewallflower.app/about
thewallflower.app
Wallflower — a quiet social reader
Read Mastodon and Bluesky as a calm broadsheet. Keep what matters in Commonplace.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 22/08/2026
So many comments in notice-and-comment are form letters. I suspected as much, but going through them it is really striking. frtracker.app/comments/campaigns
frtracker.app
Comment Campaigns | Federal Regulatory Tracker
Decomposing U.S. federal regulations into individual legal obligations and tracking their lifecycle from proposal through codification. Structured deontic analysis for legal research, policy analysis, and regulatory compliance.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 21/08/2026
Changes this week in the TOS/privacy policy landscape. tostracker.app/briefing
tostracker.app
The Terms Have Changed — Issue 02
One company gave a right back, one took two away, and one reversed itself on AI training.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 21/08/2026
Even in a country of 340 million people I find the odds incredibly improbable that one could be *this* devoted to *that* man. Her mere existence is like life springing from gravy or a shattered tea cup spontaneously reassembling itself. A miracle. I stand in horrified awe.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 21/08/2026
I can’t bring myself to flog things that make money, but I don’t feel bad pushing my free stuff at all. If you’re NJ-barred (or PA or NY with conditions), take Minimum Competence’s free CLE. cle.minimumcomp.com/courses/federal…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 21/08/2026
Apropos of nothing, a reminder that Randy Johnson was otherworldly from age 30-41. www.baseball-reference.com/players/…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 19/08/2026
I mean OK, like you wouldn’t curl up in a steamer trunk to make a trip with Eisenhower or Truman. Like you wouldn’t break your own legs to origami yourself into James Buchanan’s boot box. www.cnn.com/2026/08/18/politics/nat…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 19/08/2026
Latest Recent Rulemakings Reviewed is up. Where June tilted sharply toward finalization—finals up, proposals down—July ran in the opposite direction overall. Taken together, the regulatory pipeline emptying and refilling. www.yalejreg.com/nc/recent-rulemaki…
yalejreg.com
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 19/08/2026
Trump can rage post all he likes, his options for interfering with NY’s pied-à-terre tax are extremely limited. www.forbes.com/sites/andrewleahey/2…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 18/08/2026
Just got approval from NJ for Minimum Competence’s first CLE — which also opens it up to some PA and NY attorneys. 1 credit, totally free. Future offerings will be paid. Feedback welcome. cle.minimumcomp.com/courses/federal…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 18/08/2026
If doomsday cultists ever figure out they should be recruiting in DMV waiting lines, society is going to be in big trouble.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 17/08/2026
I don’t think it’s ever done intentionally, but every once in a while someone will say something like “I used to love those columns you used to write” and I realize anew its a masterful slam for someone that still writes one.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 16/08/2026
RIP TJ
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 16/08/2026
The car loan interest deduction is terrible policy. The end. news.bloombergtax.com/tax-insights-…
news.bloombergtax.com
Week in Insights: Car Loan Interest Tax Break Rewards Higher Debt
Imagine two buyers walk into a car dealership. Buyer A saved for years and pays cash, while Buyer B finances most of the purchase and pays thousands in interest. Under proposed IRS rules, Buyer B would be able to deduct up to $10,000 in interest on their loan from their taxes, while Buyer A would receive no tax benefit.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 15/08/2026
The thing about the Claude AI text watermarking announcement is that you’ll still, ultimately, be taking the word of an AI company over a student/employee/actual human being/etc.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 14/08/2026
TFW you get Google Scholar alerts people are citing you but you’re just hoping to get the darn piece placed.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 13/08/2026
MIT OpenCourseWare added an AI training section to their TOS. tostracker.app/document/mit-opencou…
tostracker.app
MIT OpenCourseWare Terms of Service Changes - TOS Tracker
Compare Terms of Service changes for MIT OpenCourseWare. View additions, deletions, and modifications between February 2026 and August 2026.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 12/08/2026
As an adult if I was running around shooting my mouth off about how tough or American or whatever I was, and my opponent said the equivalent to “okay, let’s fight then,” that would be the end of whatever I was doing. I’m all set. 🫡 Bye now!
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 11/08/2026
Early indications from FRTracker data are that commenter identity has little to no bearing on the likelihood of an agency making changes between a proposed and final rule. Variation between agencies outstrips any between commenter type. frtracker.app/blog/who-comments-on-…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 11/08/2026
Like it or loathe it, your tax dollars are subsidizing an AI boom that probably doesn’t need subsidizing. news.bloombergtax.com/tax-insights-…
news.bloombergtax.com
Tax Law Is Funding the AI Infrastructure Boom, Not Creating It
Opinion: Congress should prove that publicly financed tax benefits from last year's tax law changed corporate behavior for companies investing in AI rather than merely rewarded them for investments they were already racing to make, writes Andrew Leahey.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 11/08/2026
A lot to unpack vis a vis paper choice.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 11/08/2026
Taking this Anthropic announcement on watermarking text as read, I still won’t be comfortable accusing a anyone of using AI when 1) simple editing may remove it and 2) written material passed through a model may be flagged.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 10/08/2026
Looks like my Fight Club-esque split personality spending every night on X replying “why don’t you come to Mastodon and/or Bluesky and say that?!” is paying off. That or the Nazis are getting tired of bickering with themselves about which way the eagle’s head is supposed to point or whatever.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 10/08/2026
I weighed in to The Guardian, reiterating my position on the NYC pied-à-terre tax: good policy, flawed rollout, caused by bad data. Fixable. www.theguardian.com/us-news/2026/au…
theguardian.com
Super-rich complain but experts welcome Mamdani’s pied-à-terre tax
New York mayor’s policy set to generate revenue and address housing crisis despite outcry in some quarters
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 09/08/2026
The IRS is cutting support for a bunch of languages it was never really supporting anyway. news.bloombergtax.com/tax-insights-…
news.bloombergtax.com
Week in Insights: IRS Language Support Cuts Are Mostly Symbolic
The IRS is narrowing its official multilingual services, slashing the number of supported languages from 20 to seven, closing all non-English social media accounts, and adding prominent banners declaring English versions of all material authoritative.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 08/08/2026
Garcia.
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 07/08/2026
What role do tech CEOs think they’ll have post-apocalypse? So you ride it out and survive, okay cool. As society is rebuilt do you seriously think the survivors are going to be like “well obviously you are all still trillionaires.” archive.is/u9PmA
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 07/08/2026
Some real shot/chaser stuff with our numbers. www.cbc.ca/news/business/canada-job…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 07/08/2026
Someone should ask DOJ why pages 10, 11, 13, 14, 16, 18, 19, 24, 26, and 51 were pulled out from the court-sequestered material, re-processed, and spliced back in. www.whitehouse.gov/wp-content/uploa…
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Andrew Leahey @andrew.esq.social.ap.brid.gy · 07/08/2026
The “no” emails from Scholastica have started rolling in, but those aren’t the ones I’m looking for. Do they not know?
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