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Pittsburgh’s Jock Tax is Ruled Unconstitutional
Judge Rules Pittsburgh’s Facility Fee is a Violation of Pennsylvania’s Constitution and Prohibits the City from Collecting It UPDATE AS...


Seattle & Shane are Right Fit
Draft prospect Shane Wright falls from first overall to fourth and in the process reaps the financial reward. By: Alan Pogroszewski...


“Jock Tax” is a Headache to Professional Athletes
How the Pandemic, Covid-19 Protocol and the bubble have affected how the Jock Tax is Calculated and Reported Introduction During the...


No “Jock Tax” Makes Dollars & Sense To Free Agents
What type of advantage does the NHL expansion team in Seattle have in signing free agents in the open market? Introduction This past...


Stanley Cup Playoffs Provide Tax Savings
Introduction For US resident hockey players, playing outside the United States borders in two Canadian hub cities in this year’s Stanley...


Pittsburgh’s Jock Tax is Under Attack
Non-resident NHL players face five times the jock tax in Pittsburgh as compared to their resident counterparts This past November, the...


Professional Athletes in High “Jock Tax” States pay the Price Under the New Tax Law
The scorecard regarding the new tax law shows that the location of your earnings creates both winners & losers Introduction There have...


William Nylander’s $45M Contract Takes Big Hit from NHL Escrow & Jock Tax
William Nylander’s recent signing provides a multitude of lessons in the valuation of a linked contract for a restricted free agents...


Jock Tax is the Real Winner in NHL Draft
The Buffalo Sabres may have won the NHL Draft lottery however their draft selection Rasmis Dahlin was not as lucky Introduction This...


The New Tax Law and You
The end of 2017 has seen a flurry of activity as both the House of Representatives and the United States Senate passed tax reform Bills. ...
Fines vs. Suspensions
With a rash of suspensions and fines among NHL players this past month, we explore the tax consequences of these two forms of punishments...


Double Teamed
Economic forces hinder Canadian NHL Teams Introduction For the first time in almost fifty years, Canada has failed to send one of their...

The Cost of the Cup
Eric Staal’s quest for his second Stanley Cup comes at a cost of $68,809 to him. Introduction This past Monday’s NHL trade deadline and...

Where will Lightning Strike?
As free agency approaches, the Stamkos watch is on. INTRODUCTION With the Los Angeles Kings extending Anze Kopitar’s contract for eight...

Ice Savings
Illinois’s tax policy causes nearly a million dollars in tax savings for Jonathan Toews and Patrick Kane INTRODUCTION Nonresident...

Mid-Season NHL Trades Create Significant Tax Implications
There is good reason for Ryan Johansen to smile as his trade to Nashville increased the net value of his contract by $353,504 Although...
Canadian Cities Prove Best & Worst for NHL Jock Tax
On July 1st when Tom Gilbert left the Florida Panthers to sign with the Montreal Canadiens he went from one of the lowest taxed...
Unsportsman-like Conduct
Jurisdiction’s income tax policies push athletes and Unions to fight back On February 4, 2007, in the biggest game of their respective...


Is Tennessee’s Version of the “Jock Tax” Unconstitutional?
Authors Alan Pogroszewski and Kari Smoker examined this very question in their recent law review article and conclude that it is....
Tennessee’s Tax on NHL and NBA Athletes Unconstitutional
Hearings concerning controversial tax matter scheduled for later this week Is Tennessee’s version of the “jock tax” unconstitutional? ...
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