After winning the 2026 Super Bowl in California, the Seattle Seahawks quarterback, Sam Darnold faced a “jock tax”, the total was estimated to be about $249,000 due to California’s income tax rates on duty days, also known as the “jock tax”. Darnold’s bonus for winning the Super Bowl totaled $178,000, leading to Darnold losing an overall of $71,000 for playing in the SuperBowl. The amount of these taxes, however, do not compare to Darnold’s $100.5 million three-year contract. These totals are estimated and cannot be proven due to the privacy of Darnold’s financial records.

The origins of the “jock tax” can be traced back to the 1991 NBA Finals between the Chicago Bulls and the Los Angeles Lakers. After the series, California taxed the Bulls’s players and staff, after they played in California. Presently, 21 states and major cities in the US enforce an income jock tax.

California’s “jock tax” is a high-rate state income tax applied to non-resident professional athletes based upon “duty days” (days spent working, whether that be playing, practicing, or media days etc.). The tax rate can be up to 13.3%. Jock tax is imposed upon athletes, coaches and any other team personnel who earn income while working in the state where they don’t reside. The amount of tax owed is based upon the number of days spent working in the state. This tax can take place in more than one state. Say a player played in 3 different states who have an income tax. The player would have to file the income taxes for the 3 different amounts, in the 3 different states.

Jock tax can be imposed on any level of income in sports. Even the lesser-paid athletes on the Seattle team are still facing the same amount of tax as Darnold. This poses a problem for athletes earning less than $100.5 million, yet owing the same amount in tax. However, these taxes can be managed by strategic scheduling and limiting the amount of time athletes spend working in a certain area with the imposing tax.