Super Bowl LX highlighted California’s controversial “jock tax,” which taxes visiting athletes based on total season duty days rather than just game earnings. Despite earning $178,000 for the championship, Sam Darnold faces a net loss after state taxes. The policy is framed as part of broader concerns over high taxes, spending, and resident outmigration.
California’s “jock tax” means Sam Darnold won the Super Bowl but still lost $70K. By taxing a slice of full-season salaries at 13.3%, the state turned a $178K payday into a financial hit. #NFL #SuperBowl #CaliforniaTaxes #Newsom pic.twitter.com/ex3C2kBSg4
— Matthew Brady (@mattbrady775) February 10, 2026
- Super Bowl LX was played at Levi’s Stadium, where the Seattle Seahawks defeated the New England Patriots.
- Each Seahawks player earned $178,000 for the game, but California applies a “jock tax” based on season-long duty days, not just game pay.
- Sam Darnold is estimated to owe ~$249,000 in California state taxes, resulting in a net loss of over $70,000.
- California’s top marginal income tax rate is 13.3%, among the highest in the U.S.
- The article argues the policy incentivizes businesses and residents to leave California, citing population losses and corporate relocations.
- California Governor Gavin Newsom is criticized for high spending, proposed wealth/exit taxes, and budget management.



