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California ‘Jock Tax’ Leaves Sam Darnold With Estimated $249,000 Bill From Super Bowl Week

Because income is apportioned by duty days and taxed at the state’s top rate, a slice of Darnold’s season salary generated a state bill larger than his $178,000 winner bonus.

Overview

  • Multiple outlets, citing Sportico and tax analysts, report Darnold faces roughly $249,000 in California state taxes tied to Super Bowl week, exceeding his game bonus and implying a net loss of about $71,000.
  • The liability stems from duty‑day apportionment that taxes a prorated share of a player’s full season income for days worked in the state rather than only the one‑off Super Bowl payout.
  • Reporting differs on how many duty days applied for Seattle’s week in Santa Clara, with estimates ranging from seven to eight or more, which affects final tax calculations.
  • Analysts note California’s high top marginal rate, cited around 13.3%, magnifies the effect for high‑earning players and can push state taxes above Super Bowl compensation under plausible assumptions.
  • Commentators including Boomer Esiason urged the NFLPA to resist future California Super Bowls, while proposals such as site selection changes or variable event pay were discussed and no league or union policy change has been announced as the 2027 game is scheduled for Los Angeles.