Won the Super Bowl, Lost the Payday: How California’s “Jock Tax” Turned Victory Into a Loss

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.

  • 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.
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