Pro Athletes’ Taxes Based on Where Their League Resumes Play (1)

Empty seats, pumped-in crowd noise, virtual fans, and plexiglass-imprisoned announcers mark some of the biggest differences from traditional sports to pandemic play for viewers. For players, the new sports environment is just as different for their wallets.

The income professional athletes earn in any opposing team’s state they play in over the course of a season is typically subject to those states’ income taxes, what is known as the jock tax. For states with income taxes such as California, it means hundreds of thousands in additional tax revenue for every game the Los Angeles Lakers or Golden State Warriors host. ...