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Pennsylvania’s Supreme Court ruled Pittsburgh’s “jock tax” unconstitutional, citing unequal treatment of nonresident athletes.
The Pennsylvania Supreme Court unanimously ruled Pittsburgh’s “jock tax,” a 3% income tax on visiting athletes and performers at publicly funded stadiums, unconstitutional due to unequal treatment of nonresidents.
While local workers pay a combined 3% tax (1% city, 2% school district), nonresidents are only subject to the city portion, creating a disparity the court found unjustified.
The decision, consistent with lower rulings, is expected to cost the city $2.6 million in 2025 alone, with broader financial impacts under review.
Originally authorized not for stadium costs but to support city finances, the tax faced challenges from former athletes and major sports leagues.
Mayor Ed Gainey’s office warned the ruling shifts funding burdens to residents.
La Corte Suprema de Pensilvania dictaminó que el "impuesto al atleta" de Pittsburgh era inconstitucional, citando el trato desigual a los atletas no residentes.