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Sarah Polcz

@polcz.bsky.social
509 followers 314 following 26 posts

Prof of Law @UCDavis | Thinking about AI, copyright law and the psychology of creative collaboration. law.ucdavis.edu/people/sarah-polcz

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Reposted by Sarah Polcz
Jeremy Bearer-Friend @bearerfriend.bsky.social · 15/09/2026
I haven’t weighed in yet on the new mountain of AI safety concerns, but to me it further elevates the case for an AI tax paid with stock. Depending on the tax rate, the public could, quite literally, be put in control. And not via the Pentagon, but a nonpartisan board created by Congress.
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Mark Lemley @marklemley.bsky.social · 15/09/2026
Voting is still legal, 7-2 Alito and Thomas will do anything to keep Republicans in power. Very happy to see the rest of the Court didn't go along www.supremecourt.gov/opinions/25p...
supremecourt.gov
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Rhoman¢er🧌 @angussoftware.dev · 01/09/2026
This was awesome!! Thank you Sarah!!
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Rhoman¢er🧌 @angussoftware.dev · 03/09/2026
@polcz.bsky.social has a video interview with majority report on the sovereign wealth fund. Difference is that regular tax on corporations historically is easy to pass on to consumer but taking (not buying) equity shares ensure if any money is made the government gets a slice, and no bailouts
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Sarah Polcz @polcz.bsky.social · 01/09/2026
I enjoyed talking to The Majority Report podcast this morning about the potential of AI equity taxes and my work with @bearerfriend.bsky.social on Senator Sanders' American AI Sovereign Wealth Fund Act in particular! @majorityreport.bsky.social www.youtube.com/watch?v=f3uH...
youtube.com
MR FUN | 9/1/26
YouTube video by The Majority Report w/ Sam Seder
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Todd Tucker @toddntucker.com · 20/08/2026
I wanted to learn more about @sanders.senate.gov's proposal for taxing the shares of AI companies, so I went to the academics that helped inspire the proposal. Here's my conversation with @bearerfriend.bsky.social and @polcz.bsky.social. www.firesidestacks.com/p/bernies-ai...
firesidestacks.com
How Bernie’s AI tax idea came to be (with Jeremy Bearer-Friend + Sarah Polcz)
Meet the experts who put AI public equity stakes on the map.
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Mark Lemley @marklemley.bsky.social · 21/08/2026
I propose a law that says if any individual or group spends more than $1 million to support a candidate or initiative, the state funds the opponents the same amount, dollar for dollar. Elon Musk may have a constitutional right to try to buy elections, but we could make it uneconomic for him to try
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Roosevelt Forward @rooseveltforward.org · 20/08/2026
NEW: Our @toddntucker.com interviews @bearerfriend.bsky.social and @polcz.bsky.social on how their research helped inspire Bernie Sanders’s AI tax proposal. They make the case for public ownership of AI and explain what it could mean for workers, creators, and the public. ⬇️
firesidestacks.com
How Bernie’s AI tax idea came to be (with Jeremy Bearer-Friend + Sarah Polcz)
Meet the experts who put AI public equity stakes on the map.
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Sarah Polcz @polcz.bsky.social · 20/08/2026
We enjoyed doing this interview with the Roosevelt Institute about the AI Equity Tax framework and Senator Sanders' American AI Sovereign Wealth Fund! @bearerfriend.bsky.social
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 18/08/2026
Is taxing tokens or AI data center energy use really going to be enough to protect workers? And compensate the public for AI theft? See the latest in @bloombergtax.com about these questions: news.bloombergtax.com/tax-insights...
news.bloombergtax.com
Taxing AI to Help Workers Sounds Good, But Public Deserves More
Opinion: A proposed tax on artificial intelligence tokens shows why taxing AI use is a poor proxy for taxing automation. Lawmakers should instead give the public an equity stake in the firms that capt...
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 04/08/2026
Had a nice chat with @GWToday about my AI research with @polcz.bsky.social They summarize our paper here: gwtoday.gwu.edu/ask-gw-exper...
gwtoday.gwu.edu
Ask a GW Expert: How Could Tax Policy Mitigate Harms Caused by Artificial Intelligence? | GW Today | The George Washington University
Jeremy Bearer-Friend, associate professor of law, has proposed a sovereign wealth fund using stock shares from AI firms, attracting interest from U.S. senators.
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Sarah Polcz @polcz.bsky.social · 28/07/2026
Temporary.
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 16/07/2026
And now maybe California can be the one to enact the AI equity tax…
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 15/07/2026
A tax paid with stock, not just cash, offers many lessons far beyond just AI. Take a look!
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LPE Blog @lpeblog.bsky.social · 15/07/2026
Today, @bearerfriend.bsky.social and @polcz.bsky.social argue their AI equity tax proposal both curbs AI risk and shows how creative tax policy can advance the Left's broader agenda.
lpeproject.org
What A Tax On AI Can Teach The Left
The rise of AI demands legislative action to mitigate its many risks. But rather than follow the same old regulatory playbook, Congress should instead embrace creative tax policy.
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 13/07/2026
According to @cnbc.com, "A remarkable 69% of Americans support requiring AI firms to transfer 50% of their stock to a public fund.” I think we're gonna win this @polcz.bsky.social!
cnbc.com
Majority of U.S. workers support an AI wealth fund as tech layoffs surge, survey finds
A majority of U.S. employees now want an AI sovereign wealth fund to hold corporations more accountable, according to a recent survey, as tech layoffs rise.
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Sarah Polcz @polcz.bsky.social · 11/07/2026
Thanks @taxnotes.com for contextualizing the AI Equity Tax that @bearerfriend.bsky.social and I propose against historical depression-era tax proposals! I learned a lot about tax history
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Sarah Polcz @polcz.bsky.social · 11/07/2026
Our AI Equity Tax framework is now positioned as the *moderate* tax response to AI, in Reuven Avi-Yonah's analysis: "The Bearer-Friend and Polcz proposal is a good beginning, but it may be that stronger solutions such as the public utility approach of the New Deal are necessary"
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Sarah Polcz @polcz.bsky.social · 11/07/2026
Wow! Honored to have the AI Equity Tax @bearerfriend.bsky.social and I proposed covered *twice* this week by @taxnotes.com, the journal of record in tax, read by practitioners, academics, and gov officials. Thanks for the thoughtful engagement with our work
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 02/07/2026
The public is entitled to a share of these companies, but not like this. This is just corruption. A bribe. A backroom quid prop quo deal. Taxes aren’t voluntary. And they aren’t case by case. Time to tax large AI firms with a payment made in stock.
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 25/06/2026
This week on the Stanford Legal Podcast, @polcz.bsky.social and I discuss how large AI firms should pay a tax with stock, not just cash. Check it out! law.stanford.edu/stanford-leg...
law.stanford.edu
The Case for a Public Share in AI | Stanford Law School
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Sarah Polcz @polcz.bsky.social · 23/06/2026
Jeremy Bearer-Friend and I spoke with The Information about collaborating on our AI equity tax idea and the bill it inspired, introduced last week by Sen. Sanders. Ignore the title: it's every bit as much Prof. Bearer-Friend's brainchild. We're thrilled to see all the conversations it is starting!
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 18/06/2026
And now the AI Tax has been introduced in the United States Senate by @sanders.senate.gov. What a day. Full 38 page legislative text and bill summary below. www.sanders.senate.gov/press-releas...
sanders.senate.gov
NEWS: Sanders Introduces Legislation to Create $7 Trillion AI Sovereign Wealth Fund » Senator Bernie Sanders
This Bill Would Give the American People, Not Oligarchs, Control Over the Future of AI WASHINGTON, June 18 — Sen. Bernie Sanders (I-Vt.) today introduced the American AI Sovereign Wealth Fund Act to g...
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 19/06/2026
The power of a good idea
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 15/06/2026
My AI tax proposal with @polcz.bsky.social is starting to feel inevitable…
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Sarah Polcz @polcz.bsky.social · 13/06/2026
Taxation as freedom from Aristocracy!
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Sarah Polcz @polcz.bsky.social · 13/06/2026
Great coverage of AI Tax options, leading with @sanders.senate.gov' plan for an AI Equity Tax to make the public co-owners of AI, based on the "Sharing the Algorithm" Columbia Journal of Tax Law article I wrote with @bearerfriend.bsky.social nytimes.com/2026/06/13/b...
nytimes.com
Everyone Wants to Tax A.I. The Big Disagreement: How?
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 09/06/2026
Good digest of our recent AI tax work if want to see all one place taxprofblog.aals.org/2026/06/09/b...
taxprofblog.aals.org
Bearer-Friend and Polcz on Taxing Ai and the American Ai Sovereign Wealth Fund Act • TaxProf Blog
Jeremy Bearer-Friend (GW) and Sarah Polcz’s (UC Davis) proposal for taxing generative Ai has received some recent and notable attention. In a recent New York Times op-ed, Bernie Sanders referenced it ...
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Tim Fernholz @timfernholz.com · 13/06/2026
people who work and invest in AI frequently ask me why their work polls so badly
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 05/06/2026
I'm not just a tax professor. I also play one on TV. youtu.be/2mDEqasSUvI
youtu.be
MAGA tech spiral! New AI bill could make YOU RICH - and stop the next BAILOUT
YouTube video by MS NOW
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Sarah Polcz @polcz.bsky.social · 01/06/2026
Wow! @sanders.senate.gov .senate.gov sure liked our article on how to tax AI! He took my proposal with Prof @bearerfriend.bsky.social to the max (Bernie being Bernie…) but he meets the moment: the idea is AI companies should pay a tax with stock, not just cash. www.nytimes.com/2026/06/01/o...
nytimes.com
Opinion | Bernie Sanders: The Public Should Own Half of the Big A.I. Companies
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 03/05/2026
Not to brag, but… my proposal with @polcz.bsky.social to tax AI perfectly meets the moment here. Systemically important AI firms should pay a tax with equity so the public co-owns them. I can totally see the Right and the Left agreeing on this.
nytimes.com
One Issue Uniting Democrats and Republicans? Worries About A.I.
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 18/05/2026
Wow even the Economist endorses our AI tax proposal! A tax paid with stock, not cash, starting to feel inevitable. www.economist.com/finance-and-...
economist.com
How to share the AI windfall
Are taxes enough?
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Sarah Polcz @polcz.bsky.social · 30/04/2026
Know any lawmakers looking to tax AI? We’ve got a proposal for them. "Our AI tax would give the public fractional ownership, alongside private investors, in large AI firms." Full op-ed here: thehill.com/opinion/tech...
thehill.com
Let the public share in the rewards of artificial intelligence
Blackstone and Anthropic are partnering to use AI to overhaul private equity-owned sectors, potentially leading to mass unemployment, while an AI tax paid with stock could help to share the rewards…
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Reposted by Sarah Polcz
Jeremy Bearer-Friend @bearerfriend.bsky.social · 29/04/2026
Know any congressmen looking to tax AI? We’ve got a proposal for them. “Our AI tax would give the public fractional ownership, alongside private investors, in large AI firms.” Full op-ed here: thehill.com/opinion/tech...
thehill.com
Let the public share in the rewards of artificial intelligence
Blackstone and Anthropic are partnering to use AI to overhaul private equity-owned sectors, potentially leading to mass unemployment, while an AI tax paid with stock could help to share the rewards…
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Yashar Ali 🐘 @yasharali.bsky.social · 20/04/2026
Absolutely incredible. NASA Astronaut Reid Wiseman, who commanded Artemis II, took this footage from the far side of the Moon with his iPhone. Watch with sound on.
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Ben Waber @bwaber.bsky.social · 16/04/2026
First was a compelling conversation with @bearerfriend.bsky.social and @polcz.bsky.social on using tax policy to mitigate and compensate for generative AI societal-level harms on the @busscholarship.bsky.social www.youtube.com/watch?v=V3td... (2/5)
youtube.com
Business Scholarship Podcast - Ep.275 – Jeremy Bearer-Friend and Sarah Polcz on Taxing AI |
YouTube video by Business Scholarship Podcast
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Sarah Polcz @polcz.bsky.social · 15/04/2026
We propose a framework for partial public ownership of AI via an AI equity tax. Thanks to Forbes @Forbes and Tax Notes @TaxNotes for the coverage. Find the TLDR overview of our (with @bearerfriend.bsky.social) args here: www.forbes.com/sites/taxnot...
forbes.com
Taxing Generative AI: The Future Of Tax Policy And Tech
In this episode of Tax Notes Talk, professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal...
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Sarah Polcz @polcz.bsky.social · 11/04/2026
This morning's podcast is out already! We discuss our proposed framework for fractional public ownership of AI -- an AI equity tax -- fielding the questions that need to be asked from @brianlfrye
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Mark Lemley @marklemley.bsky.social · 25/03/2026
Good news from the Supreme Court for a change: The Sony Betamax case lives! The Supreme Court refuses to expand the scope of secondary copyright liability beyond the bounds set in Grokster (inducement) and Sony (contributory infringement). www.supremecourt.gov/opinions/25p...
supremecourt.gov
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Mark Lemley @marklemley.bsky.social · 20/02/2026
SCOTUS struck down the Trump tariffs, in part based on the major questions argument we made in our amicus brief! www.supremecourt.gov/opinions/25p...
supremecourt.gov
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Sarah Polcz @polcz.bsky.social · 05/02/2026
In 2 hours: Olivia Jackson, the inaugural General Counsel of Meta's Oversight Board, will speak about free speech judgment calls and platform governance in the AI age. Thrilled to welcome her at @ucdavislawcils.bsky.social @ucdavislaw.bsky.social Livestream link below
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Sarah Polcz @polcz.bsky.social · 26/01/2026
How to make hard speech decisions in an AI Age — we're excited to host Olivia Jackson, the inaugural General Counsel of Meta's Oversight Board. Thursday Feb. 5 from 12pm-1pm. This talk will be livestreamed @ucdavislawcils.bsky.social
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Mark Jaffe, 5 Bridges Law @markjkings.bsky.social · 08/12/2025
Epidemic Sounds files a second copyright lawsuit vs. Meta. The first one is still ongoing. Epidemic Sounds claims Meta offers 50,000 of its works through the "Audio Library" without authorization. Plaintiff owns rights to the sound recordings and compositions. www.documentcloud.org/documents/26...
documentcloud.org
Epidemic Sound v Meta - complaint
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Sarah Polcz @polcz.bsky.social · 05/11/2025
In NYC on Nov 16? Go see Yann LeCun @yann-lecun.bsky.social debate Adam Brown 🥰 on the boundaries of current machine learning, human understanding, and the tantalizing possibility of machine consciousness. 7pm @pioneerwork.bsky.social pioneerworks.org/programs/sci...
pioneerworks.org
Scientific Controversies: Deep Thoughts of Artificial Minds
While much of the public’s conversation around AI focuses on its social and ethical implications, we turn to those who truly understand what could actua...
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Jeremy Bearer-Friend @bearerfriend.bsky.social · 21/10/2025
After many years in the making, a draft of our article "Sharing the Algorithm" is now available for download. Forthcoming in @columbiauniversity.bsky.social Journal of Tax Law, Prof Sarah Polcz & I argue the public should co-own generative artificial intelligence papers.ssrn.com/sol3/papers....
papers.ssrn.com
Sharing the Algorithm: The Tax Solution to Generative AI
This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative Artificial Intelligence ("AI"
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Mark Lemley @marklemley.bsky.social · 11/10/2025
The crash is going to be brutal when it comes. Robinhood says "it might offer "tokenized" equity in OpenAI. By "tokenized," Business Insider reports, Robinhood means "blockchain-enabled representations of securities like stocks." In reality, they have no connection to OpenAI equity whatsoever."
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Matthew Stiegler @matthewstiegler.bsky.social · 26/08/2025
This quote belongs on page one of every legal brief filed against this administration.
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Mark Lemley @marklemley.bsky.social · 24/06/2025
First court ruling on fair use of AI training -- training on copyrighted works is fair use, but obtaining the works from a pirated website is separately a violation N.B. I represent Anthropic in this matter drive.google.com/file/d/13jHL...
drive.google.com
Bartz v Anthropic SJ ruling.pdf
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Garrett M. Graff @vermontgmg.bsky.social · 26/04/2025
Reminder that words matter. You can’t “deport” a US citizen. You might be kidnapping, disappearing, exiling, expelling, illegally removing, etc., but you’re not “deporting” a US citizen.
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