Andrew Leahey  ⚖️'s Avatar

Andrew Leahey ⚖️

@esq.social

Asst. Prof @ Drexel Kline (https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/) Columnist @ Bloomberg Tax (https://technicallyspeak.ing/) Podcaster @ Min Comp (https://minimumcomp.com) Mastodon: @andrew@esq.social (https://esq.social/@andrew)

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Latest posts by Andrew Leahey ⚖️ @esq.social

Rejection?! Must be nice! I'll have you know I can be *completely ignored* with dramatically less water and electricity usage than your average data center.

05.03.2026 23:36 👍 4 🔁 1 💬 0 📌 0
Preview
US tech firms pledge at White House to bear costs of energy for datacenters Companies will pay for upgrades and new electricity generation in agreement to mitigate concerns of rising bills

Oh a pledge. Cool. How durable and enforceable of them.

www.theguardian.com/us-news/2026...

05.03.2026 10:58 👍 2 🔁 0 💬 0 📌 0

My hunch would be that if we sliced it more granularly by agency and market effect or sector, there’d be significant changes from one admin to the next.

05.03.2026 02:42 👍 0 🔁 0 💬 0 📌 0
Clean Energy Regulatory Activity in 2025 | Case Studies | FRTracker | Federal Regulatory Tracker 268 Federal Register documents on clean energy in 2025: 68 final rules, 56 proposed rules, 532 extracted obligations.

Obviously clean energy regulatory action fell off a cliff in 2025, but if you ever wanted to put numbers to it...

frtracker.app/casestudies/...

05.03.2026 00:16 👍 0 🔁 0 💬 0 📌 0
Regulatory Budget Tracker — FRTracker | Federal Regulatory Tracker Empirical test of deregulatory promises: how many regulatory obligations are added vs. removed when proposed rules become final rules.

Comment periods appear to be holding steady, more or less. Obviously Trump II is working with quite a bit smaller n here.

frtracker.app/regulatory-b...

04.03.2026 22:27 👍 2 🔁 0 💬 1 📌 0

Both fantastic suggestions, thanks so much Jonathan!

04.03.2026 02:17 👍 1 🔁 0 💬 1 📌 0
Regulatory Velocity - Agency Activity & Timelines | Federal Regulatory Tracker Regulatory velocity metrics for the last 3 months. 255 rules finalized with 208 avg days from NPRM to final.

And Regulatory Velocity:

Regulatory velocity measures how long agencies take to move from proposing a rule (NPRM) to issuing a final rule. This metric captures how quickly regulatory obligations are created and made legally binding.

frtracker.app/velocity?mon...

04.03.2026 01:57 👍 0 🔁 0 💬 0 📌 0
Taking Effect Soon | Federal Regulatory Tracker 100 federal rules taking effect in the next 3 months. See what's changing and when.

Secondarily we have: a "Taking Effect" lens. There: Final rules with upcoming effective dates. These are regulations that have been published and will change the law on the dates shown.

frtracker.app/taking-effect

04.03.2026 01:57 👍 0 🔁 0 💬 1 📌 0
Daily Delta - Last 1 Days | Federal Regulatory Tracker Summary of Federal Register changes over the last 1 days. 78 documents, 100 new obligations, 2 comment periods closing soon.

FRTracker's "Daily Delta" gives insight into comment periods, recent FR documents, CFR changes, and "obligation" shifts (our own measurement of specific legal duties) - but I'm sure its missing something.

Or maybe a lot of somethings.

Feedback much appreciated.

frtracker.app/delta?days=1

04.03.2026 01:57 👍 1 🔁 0 💬 1 📌 0

Admin law friends: if you were looking for an empirical lens into what is going on in the regulatory world today, what would you be looking for?

04.03.2026 01:57 👍 1 🔁 1 💬 2 📌 0
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California SALT Deduction Proposal Is More Clever Than Helpful Opinion: A proposal to reclassify California's vehicle sales tax as a licensing fee would do little to change its

CA has never been shy about creative tax policy. Its latest excursion in the SALT wars, a proposal to reclassify vehicle sales taxes as licensing fees, is a crafty end-run around federal SALT deduction limitations that’s being pitched as middle-class relief.

news.bloombergtax.com/tax-insights...

03.03.2026 11:54 👍 0 🔁 0 💬 0 📌 0
Preview
Selective Skepticism and COVID-19 Vaccines

Selective skepticism, necessary assumptions, burdens of proof, and scope shifts abound.

open.spotify.com/episode/1TZr...

02.03.2026 15:09 👍 0 🔁 0 💬 0 📌 0
Preview
Join the PIVOT the Game beta Available on iOS

Opening a few more beta slots for PIVOT the game on iOS. Changes are mostly cosmetic in the latest.

testflight.apple.com/join/gJ5c8rj4

02.03.2026 00:21 👍 1 🔁 0 💬 0 📌 0

Also I know WW3 just got a little bit closer to being a reality, this kind of comparative nonsense is what I'm working on to keep me sane.

28.02.2026 23:41 👍 1 🔁 0 💬 0 📌 0

Always looking for new lenses into the data we've aggregated at TOSTracker. Presenting, clause adoption over time:

How the prevalence of key legal clauses has changed across 101479 tracked documents, 1997–2026.

tostracker.app/time-series

28.02.2026 23:41 👍 1 🔁 0 💬 1 📌 0

Alt Samman: Nah, come on guys he obviously didn’t know.

Alt Samman: I feel for the guy.

28.02.2026 14:14 👍 0 🔁 0 💬 0 📌 0

what a crazy night for sam altman to be like "yeah we got that dept of war deal, and there's no moral concerns here"

28.02.2026 07:46 👍 7782 🔁 1234 💬 72 📌 41

If their contacts hygiene is anything like mine, the world’s elites continue to get annual “Jeffrey Epstein’s Birthday” reminder on their calendars.

26.02.2026 13:05 👍 1 🔁 0 💬 0 📌 0
Preview
Trump’s New Land Port Maintenance Tax Shouldn’t Be Tariff Plan B Opinion: The Trump administration’s “land port maintenance tax

The Trump admin’s floated 0.125% “land port maintenance tax,” pitched as a fix to align shippers using land ports with those subject to the HMF, looks like contingency planning now that SCOTUS has struck down the administration’s tariff program under IEEPA.

news.bloombergtax.com/tax-insights...

24.02.2026 14:48 👍 1 🔁 0 💬 0 📌 0

The Trump boom is always just over the hill beyond another election.

24.02.2026 14:32 👍 0 🔁 0 💬 0 📌 0

I’m surprised he hasn’t come full circle and just claimed he was doing so to illustrate that it wasn’t true.

24.02.2026 14:31 👍 1 🔁 0 💬 0 📌 0
Preview
Necessary or Sufficient? The Logic Behind the EPA’s Climate Rollback

Necessary or Sufficient? The Logic Behind the EPA’s Climate Rollback

open.spotify.com/episode/3Sy8...

23.02.2026 17:43 👍 0 🔁 0 💬 0 📌 0

and typing; like that; roger; should go outside; find a sewer; and flush; himself down it; we'd all prefer it

23.02.2026 17:38 👍 0 🔁 0 💬 0 📌 0
Preview
‘Abolish ICE’, ‘Caleb Chilliams’ Among Winners of Annual Snowplow Naming Contest The other winners of the fourth annual contest were Stephen Coldbert, Pope Frío XIV, The Blizzard of Oz, Svencoolie and Caleb Chilliams, Chicago officials announced.

BREAKING: A push to name one of Chicago’s snowplows “Abolish ICE,” clearly linking the humorous pun to efforts to oppose President Donald Trump’s mass deportation effort, won the city’s annual snowplow naming contest, officials announced. @wttw.bsky.social

23.02.2026 16:58 👍 4805 🔁 1134 💬 37 📌 144
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Week in Insights: Dutch Unrealized Gains Tax Is a Surprise Reform This week, experts examined Congress’ DC tax decoupling vote, the IRS Independent Office of Appeals’ potential priorities, and more.

The Dutch get a surprise wealth tax.

news.bloombergtax.com/daily-tax-re...

23.02.2026 14:02 👍 0 🔁 0 💬 0 📌 0

FRTracker is a tool for analyzing the Federal Register and CFR. It extracts compliance obligations from regulatory text using deterministic, rule-based methods. It maps public comments to specific reg provisions and links PRs to final rules with structural diffs.

papers.ssrn.com/sol3/papers....

22.02.2026 17:51 👍 1 🔁 0 💬 0 📌 0
Preview
Think you can beat my PIVOT score? Watch my solution and try to do it in fewer moves. PIVOT — a free daily word puzzle.

I solved PIVOT Edition No. 53 in 22 moves — can you beat that?
pivotthegame.com/replay/#Andr...

22.02.2026 05:03 👍 0 🔁 0 💬 0 📌 0
Open Comment Periods | Federal Regulatory Tracker Proposed federal regulations currently accepting public comments. Track comment deadlines, review key obligations, and find opportunities to participate in rulemaking.

And here are just open comment periods.

frtracker.app/comments/open

21.02.2026 15:39 👍 0 🔁 0 💬 0 📌 0
Cliff Notes - Last 7 Days | Federal Regulatory Tracker Summary of Federal Register changes over the last 7 days. 430 documents, 100 new obligations, 10 comment periods closing soon.

That's what has happened over a 1 or 3 month perspective, backward and forward looking.

Here is what went on across all agencies in the last 7/14/30 days.

frtracker.app/cliff-notes

21.02.2026 15:39 👍 0 🔁 0 💬 1 📌 0
Securities and Exchange Commission — Recent Activity | Federal Regulatory Tracker Recent regulatory activity from Securities and Exchange Commission. 5 final rules, 1 proposed, 50 notices in the last 3 months.

Trying to sort out what the best lens into regulatory data is -- or, more accurately, the 10 best. Depending on whether you're a researcher, a journalist, or a regulated entity, you could be coming in from a half dozen different views. Anyway, here's one:

frtracker.app/changelog/se...

21.02.2026 15:37 👍 0 🔁 0 💬 1 📌 0