Pennsylvania Supreme Court Strikes Down Pittsburgh’s Jock Tax on Non-Resident Athletes

The Pennsylvania Supreme Court ruled that Pittsburgh’s “jock tax” on non-resident athletes and performers is unconstitutional. The tax, which imposed a 3 percent fee on income earned by non-residents at publicly funded sports venues, was challenged by athletes and unions representing professional sports leagues. The court found that the tax violated the Uniformity Clause of the Pennsylvania Constitution by treating non-resident performers differently from resident performers without proper justification. The city’s argument that the tax equalized overall tax burdens between residents and non-residents was rejected, as the court determined that separate taxes from different entities cannot be aggregated to manufacture ...