Posted on 02/10/2026 3:15:48 PM PST by Twotone
The Seattle Seahawks captured their second Lombardi Trophy on Sunday night at Levi’s Stadium. They defeated the New England Patriots in Super Bowl LX in Santa Clara, California. Quarterback Sam Darnold was good enough, completing 19 of his 38 attempts for 202 yards.
But his celebration comes with a bittersweet consequence. He’ll actually lose a significant amount of money because California hosted this year’s big event. It is worth noting that Darnold signed a 3-year, $100,500,000 contract with the Seahawks on March 2025.
According to Sportico reporter Kurt Badenhausen, the Golden State’s notorious “jock tax” means Darnold will fork over more in taxes than he receives in his Super Bowl winner’s bonus.
“California has the highest income tax of any state, and the Super Bowl means 8 ‘duty days’ in CA. Taxes hit your annual comp,” Badenhausen posted. “Super Bowl winner bonus from NFL: $178K/player. Sam Darnold’s estimated CA taxes: $249K.”
Per this terrible math, Darnold receives $178,000 for winning the Super Bowl but owes California an estimated $249,000 in state income tax for his time in the state. It is a $71,000 net loss for helping the Seahawks to win the NFL final.
In This Story Key Points
Seahawks win Super Bowl LX, but QB Sam Darnold loses money due to California taxes. Darnold’s winner’s bonus: $178,000; estimated California tax: $249,000; net loss: $71,000. California’s “jock tax” and high rates impact nonresident athletes’ earnings at major events.
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The Seattle Seahawks captured their second Lombardi Trophy on Sunday night at Levi’s Stadium. They defeated the New England Patriots in Super Bowl LX in Santa Clara, California. Quarterback Sam Darnold was good enough, completing 19 of his 38 attempts for 202 yards.
But his celebration comes with a bittersweet consequence. He’ll actually lose a significant amount of money because California hosted this year’s big event. It is worth noting that Darnold signed a 3-year, $100,500,000 contract with the Seahawks on March 2025. Keep Watching Seahawks defensive coordinator Aden Durde explains Seattle's uncommon defense Watch More
According to Sportico reporter Kurt Badenhausen, the Golden State’s notorious “jock tax” means Darnold will fork over more in taxes than he receives in his Super Bowl winner’s bonus.
“California has the highest income tax of any state, and the Super Bowl means 8 ‘duty days’ in CA. Taxes hit your annual comp,” Badenhausen posted. “Super Bowl winner bonus from NFL: $178K/player. Sam Darnold’s estimated CA taxes: $249K.”
Per this terrible math, Darnold receives $178,000 for winning the Super Bowl but owes California an estimated $249,000 in state income tax for his time in the state. It is a $71,000 net loss for helping the Seahawks to win the NFL final. Seattle Seahawks quarterback Sam Darnold (14) celebrates with the Vince Lombardi trophy on the podium after defeating the New England Patriots in Super Bowl LX at Levi's Stadium. Seattle Seahawks quarterback Sam Darnold (14) celebrates with the Vince Lombardi trophy on the podium after defeating the New England Patriots in Super Bowl LX at Levi’s Stadium.
Mark J. Rebilas-Imagn Images
Stanford economics professor Joshua Rauh later sarcastically criticized the “jock tax” while breaking down how California’s rules apply in cases like this.
Rauh explained, “If his team wins, Darnold will receive $178k and pay $249k to California in taxes for his time here, losing $71k. If his team loses he gets $103k and still pays over $235k in taxes, losing $135k. I presume California is declaring victory, as his incentive to win is preserved.”
California has a special “jock tax” for athletes who don’t live in the state but play games there. The tax is based on the number of work days, called “duty days,” they spend in California. For Super Bowl LX in 2026, that adds up to eight duty days.
Because California has the highest top marginal income tax rate in the country — about 14.6% — players can end up with a big tax bill. This includes the state’s 13.3% income tax plus a 1.3% disability insurance tax, which applies to all wages starting in 2024.
As the shocking calculation became public, one prominent voice came out lashing at the situation. 1988 NFL MVP Boomer Esiason, who hosts Boomer and Gio on WFAN, went as far as asking the NFLPA to stop arranging any Super Bowl in California in the future.
“Now if I’m the NFLPA, now you got to remember, it’s probably even more than that, because since he’s in Seattle, he’s playing against San Francisco 49ers, that’s another day he’s there. And he’s playing against the LA Rams, that’s another day he’s there,” Esiason said.
“So he’s probably had like nine or 10 duty days or maybe even more than that in the state of California. So if I’m the NFLPA, I’m like, hey, we’re not playing any more Super Bowls in California, we’re just not doing it.”
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Yes, you have to pay your taxes.
It is for this reason my company never does board of director meetings in NYC, CA, IL, or any state with a state income tax.
So Rabid Rabbit’s dancers weren’t the only ones taking it up the azz
I expect going forward the players will expect their contracts to have bonuses to offset state income taxes in whatever games are played in income tax states.
Man these critiques of Sammy D never end...now he can’t beat the tax man... Sheesh, give it a rest already.
I’m guessing his next endorsement deal is going to include a rider in the equivalent amount to offset his CA taxes, or at least that’s what his business and tax planners should be pushing for.
Never thought of it. Seems completely unfair.
As a traveling consultant I never filed taxes for time in California or any other State.
LOL! Even with his Super Bowl bonus Sam Darnold
Lost money playing one game In California. What more needs to be said?! But the rich must pay their fair share yada yada yada….
As a Seahawk he has two games in CA every season, one with the Rams and one with the Niners. I can’t imagine WA state taxes are much better either….
do players on California teams only pay CA taxes for duty days related to games played within the state? or do they pay on their entire annual income even when playing outside of the state?
There’s a lot of things wrong here in Washington state, but we don’t have a state income tax,…yet.
Player’s Union says no more games in Cali.
The agents and accountants have this all figured out.
They structure their pay to avoid this stuff, or at least mitigate it. Never the less, I hope he gets a bonus from the Seahawks in addition to the NFL payout.
I contracted a call center for our bank in NY State. The state came after us stating that since we were doing business in the state, all of the revenues for our company (several billion dollars) would be subject to NY State Income Taxes. The fact that these people were not employees…but contractors did not seem to matter to them.
In the end we won…but it was a tough couple of weeks thinking I brought this onto the company.
State tax agencies are literally the worst.
If the other state has a rule like this, the players would be responsible for the difference. So, if they play in a state with 6% income tax they would have to pay CA the difference up to their tax rate. That’s how it works in MA and CT.
Fortunately I don’t get paid when I land in income tax states, I get paid at home.
I worked fora Fortune 50 for years and they never played into the State taxes things. Never withheld or provided statements of income in other States. Nothing. No one even discussed paying another State any income taxes.
No wonder the games are fixed. It’s the only way they can make any money.
😂
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