Many fans might not understand the "Jock Tax," but it is basically the complicated method in which their tax liability is tabulated. See, players don't pay taxes based on what team they play for. They pay taxes based on the city in which they are playing a game. So, even if a player is on the Florida Panthers, every time they come to the Prudential Center for a matchup, they are paying New Jersey taxes.
This is one reason why the tax argument for Florida, Tampa, Dallas, and Vegas doesn’t hold as much weight. Sure, playing 41 games in a no-tax state saves a ton of money, but it’s not as much as some pretend it is.
We’re sure most players don’t sit down and do the tax calculations themselves, but they know traveling to certain cities and states will mean a smaller paycheck. However, they found out on Thursday that they are getting a raise, at least when they travel to Pittsburgh to play the Penguins.
News: The Pennsylvania Supreme Court has ruled that the PA Usage Fee (a jock tax in Pittsburgh) is unconstitutional.#NHLPA and Kyle Palmieri were named among the appellees. Key text: Pittsburgh could not justify why they were taxing nonresident athletes and entertainers more… pic.twitter.com/ZKMmCy5tqc
— Frank Seravalli (@frank_seravalli) September 25, 2025
The lawsuit was brought to court by the NHL Players’ Association, MLB Players’ Association, NFL Players’ Association, and a few players. The current player on the lawsuit is current New York Islanders and former New Jersey Devils’ star Kyle Palmieri. Palmieri was a fan favorite in New Jersey and a former 30-goal scorer.
Palmieri was making $4.65 million per season with the Devils, and he signed a deal worth $5 million per season with the Islanders after he was traded there.
Spending most of his career in the Penguins’ division and remaining there after re-signing with the Islanders this offseason, Palmieri has played a lot in Pittsburgh. He’s faced the Penguins 41 times in his career, so one can assume he’s played between 18 and 22 games in the Steel City.
According to the recent ruling, visiting players were taxed 3% on their day’s earnings for every road game in Pittsburgh. It’s more than the Penguins players who live in the city.
Bleacher Report’s Frank Seravalli says that players are going to get refunds from the city for overpayment. It’s not clear if the ruling will make a major change to the “jock tax” across the league or if this is just one city going overboard or doing something incorrectly, but it’s certain that Devils players will make more in Pittsburgh this year than they did last season.