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California's 'Super Bowl Tax' Sparks Outrage
State's 'jock tax' policy leads to massive tax bills for NFL players
Published on Feb. 9, 2026
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The Seattle Seahawks' victory over the New England Patriots in Super Bowl LX at Levi's Stadium in Santa Clara, California has sparked controversy over the state's 'jock tax' policy. Under this policy, California taxes non-resident professional athletes based on the number of 'duty days' they spend in the state, even if the income was earned elsewhere. As a result, Seahawks quarterback Sam Darnold will owe the state roughly $249,000 in taxes, over $70,000 more than his earnings from the Super Bowl game itself.
Why it matters
California's 'jock tax' highlights the state's aggressive tax policies that have led to an exodus of businesses and residents. The tax burden on high-earning athletes is just one example of California's efforts to extract as much revenue as possible, even from those who may have little choice in earning income within the state.
The details
Under the 'jock tax', California will tax a portion of the players' entire annual salaries based on the number of days they spend in the state for practices, meetings, and games. For the Super Bowl, each player will log at least 8 'duty days' in California, which the state will then use to calculate a percentage of their total income to tax at the top marginal rate of 13.3%.
- The Seattle Seahawks defeated the New England Patriots in Super Bowl LX on February 8, 2026.
- Players from both teams arrived in California the previous Sunday, logging at least 8 'duty days' in the state.
The players
Sam Darnold
Quarterback for the Seattle Seahawks who will owe the state of California roughly $249,000 in taxes, over $70,000 more than his earnings from the Super Bowl game itself.
Gavin Newsom
Governor of California, who has overseen the state's aggressive tax policies that have led to an exodus of businesses and residents.
Rob Bonta
Attorney General of California, who has launched an online portal where Californians can report federal ICE agents for 'misconduct'.
What’s next
The judge in the case will decide on Tuesday whether or not to allow Walker Reed Quinn out on bail.
The takeaway
California's 'jock tax' is just one example of the state's aggressive tax policies that have led to an exodus of businesses and residents, raising questions about the sustainability of the state's approach and its impact on the broader economy.
