Jock Taxes
“Jock tax” is a colloquial expression referring to the trend among tax authorities toward levying state and local income taxes on traveling business professionals, particularly visiting professional athletes. Jock taxes require that traveling professionals pay income taxes in every state where they earn income or have an "economic nexus." Some states have extended jock taxes to visiting musicians, lawyers, and even touring skateboarders. Jock taxes represent poor tax policy because they are poorly targeted, arbitrary in their enforcement, and impose an unrealistic administrative burden by forcing traveling professionals to file potentially dozens of state and local income tax returns annually.
Additional questions about jock taxes? Contact us at (202) 464-6200.
Related Blog Entries
- Bryce Harper Promoted to Double-A Ball in Pennsylvania, Reduces His Income Tax Burden, by Scott Drenkard, July 8, 2011
- D.C. to Seek New Tax Revenue from Courts, Diamonds and Fields, by Richard Morrison, April 20, 2011
- The Ochocinco Tax Deduction, by Rob Shrum, April 16, 2010
- People Scramble in Advance of Expected Tax Hikes, by William Ahern, November 5, 2008
- Eliot Spitzer and Alleged Valentine Likely to Pay "Jock Tax", by William Ahern, March 10, 2008
- Derek Jeter Tax Case Distinct from "Jock Tax" Controversy, by William Ahern, November 16, 2007
- California Residents Flee Taxes, Taxing Authorities Give Chase, by Andrew Chamberlain, July 17, 2006
- Super Bowl Party at the Michigan Department of Revenue, by Curtis S. Dubay, January 31, 2006
- Taxes and the Competition for Star Athletes, by Gerald Prante, January 9, 2006
- Kill the Umpire?With State Income Taxes, by William Ahern, November 3, 2005
- Stadium Subsidies a Losing Deal for Taxpayers, by Andrew Chamberlain, July 25, 2005
- Stadiums and Tax Policy: A Winning Combination?, by Curtis S. Dubay, June 3, 2005
- Jock Tax Nails Computer Programmer in New York, by Andrew Chamberlain, April 13, 2005
