Congress Should End the Jock Tax | California Sports Lawyer® Podcast

In this episode of the California Sports Lawyer Podcast, host Jeremy Evans discusses why Congress should end the jock tax and establish fairer rules for athletes and entertainers working across state lines. A brief work visit can create another tax obligation, filing requirement, and professional expense. The question is whether athletes and entertainers should be excluded from protections proposed for other traveling workers.

Jeremy discusses California’s duty-day calculations and Cam Newton’s estimated tax associated with Super Bowl 50, which exceeded his bonus for appearing in the championship. The episode explains how annual compensation is allocated to a state and why credits for taxes paid elsewhere can reduce overlapping taxation without eliminating compliance costs. Additional topics include court decisions limiting Cleveland’s income allocation and Pittsburgh’s discriminatory nonresident facility tax, along with the distinction between a tax surviving a constitutional challenge and representing sound policy.

The discussion also considers the proposed Mobile Workforce State Income Tax Simplification Act of 2025, its general threshold of more than 30 workdays for nonresident taxation, and its express exclusions for professional athletes and entertainers. States have legitimate interests in collecting revenue, but tax policy should also account for fairness, compliance costs, and decisions about where to work and live. Congress should establish consistent protections for brief work visits that include athletes and entertainers, who would continue paying federal income taxes and applicable taxes in their state of residence.

(Season 8, Episode 42).

Listen as award-winning attorney and industry leader Jeremy Evans navigates the fine print behind the biggest topics and most compelling legal angles in entertainment, media, and sports. The California Sports Lawyer® Podcast is currently ranked among FeedSpot’s top 10 entertainment law podcasts and sports law podcasts and is available on all major platforms.

Listen to the Episode.

About Jeremy M. Evans:

Jeremy M. Evans is the CEO and Managing Attorney at California Sports Lawyer®, representing companies, creators, and talent in dealmaking matters across entertainment, media, sports, and intellectual property. An award-winning attorney and industry leader, Evans is based in Los Angeles and Newport Beach, California. He can be reached at Jeremy@CSLlegal.com. www.CSLlegal.com.

About Bleav:

Bleav is a premier audio and video network that produces, distributes, and sells sports and lifestyle content. With more than 500 shows, Bleav reaches audiences across major podcast platforms, YouTube, social media, regional sports television networks, streaming video services, and FAST TV. The network helps hosts distribute and monetize their programs while connecting fans with a diverse range of sports and lifestyle content.