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This has been pointed out before. The players only pay on the games in MA, not all of the games. If they play in CA they pay CA tax or if they pay in TX, they pay TX tax. It is not an easy tax situation like having a 9 to 5 job in one state.Millionaires' tax.
NEP are welcome to move to Southern NH, Bears style. Toll revenue would be mega.
Won't happen for obvious invested infrastructure reasons. And traffic would NOT be welcome
NFL players generally pay state and sometimes city income tax based on where they work, including road games. This is commonly called the “jock tax.”
The basic idea: A player is taxed federally on all income, and then states/cities tax the portion of income connected to work performed in that location. For athletes, many states use a “duty days” formula, not just “game days.” Duty days can include preseason, practices, meetings, travel days, game days, and postseason days. California’s rule, for example, divides California duty days by total duty days and applies that ratio to total compensation.












