Game-Changer: Pittsburgh’s ‘Jock Tax’ Struck Down by PA High Court
On September 25, 2025, the Supreme Court of Pennsylvania struck down the City of Pittsburgh’s 3 percent tax on income earned by nonresident athletes while playing in one of Pittsburgh’s publicly funded sports stadiums, finding the tax, often referred to as a “Jock Tax,” violated the state constitution’s requirement for uniformity. The decision, while interpreting Pennsylvania law, could be persuasive as to whether “Jock Taxes” across the country are determined to be similarly unlawful.
