News•Feb 11, 2026
Super Bowl LX’s Super Tax Windfall for California Is Most Extreme Jock Tax Example
The Super Bowl LX at Levi’s Stadium generated a massive jock‑tax windfall for California, which levies a 13.3% top rate on nonresident earnings for roughly ten duty days. Seattle Seahawks quarterback Sam Darnold faces a $202,102 tax bill, while Patriots rookie Drake Maye owes about $20,363. The tax applies to all high‑paid athletes and any worker earning income temporarily in the state, prompting calls for reform. Senators Thune and Cortez Masto have introduced legislation to create a 30‑day work threshold for nonresident taxes.
