The Seattle Seahawks capped off their season in dominant fashion, securing a 29-13 win over the New England Patriots and hoisting the Lombardi Trophy with authority. It was a complete team performance - the defense tightened the screws, quarterback Sam Darnold played a clean, composed game, and running back Kenneth Walker delivered the kind of explosive plays that earn you Super Bowl MVP honors.
But while the Seahawks were celebrating on the field, Darnold’s accountant probably wasn’t popping champagne. Despite the victory and the six-figure Super Bowl bonus that comes with it, Darnold actually ended up taking a financial hit - thanks to California’s infamous “jock tax.”
Here’s how it works: professional athletes are taxed not just where they live, but also where they play. And California, with its high income tax rate and aggressive enforcement, is the most expensive stop on the map.
The key metric is “duty days,” or the number of days an athlete spends working in a particular state. In this case, Darnold and the Seahawks spent seven days in California preparing for and playing in the Super Bowl.
Former NFL quarterback Boomer Esiason broke it down: “For winning the Super Bowl, each player on the winning team gets $178,000. That’s a bonus - it’s not part of their regular salary. But because the game was played in California, and California has a jock tax, they tax your regular salary at 3.5 percent based on those duty days.”
So when you add it all up - the bonus, the prorated portion of Darnold’s regular salary, and California’s tax rate - Darnold ended up owing the state roughly $249,000. That’s right: he won the biggest game of his career and still came out nearly $71,000 in the red after taxes.
It’s a harsh reality for players in high-tax states, and California leads the pack. Other states like New York, Illinois, New Jersey, and Ohio also impose a jock tax, but none hit quite as hard as the Golden State.
That’s why Esiason didn’t mince words when calling for change: “If I’m the NFLPA, I’m saying, ‘Hey, we’re not playing any more Super Bowls in California. We’re just not doing it.’”
It’s a bold suggestion - and one that could gain traction, especially with the next Super Bowl scheduled to be played in Los Angeles. For players, the stakes are high in more ways than one. Winning the Super Bowl is the pinnacle of a football career, but when the final whistle blows, it turns out Uncle Sam - or in this case, Uncle California - might be the one celebrating the most.