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Pennsylvania Court Strikes Down Pittsburgh's Unconstitutional Jock Tax

9/26/2025

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Summary

Story summary

The Pennsylvania Supreme Court unanimously ruled Pittsburgh's jock tax unconstitutional, finding the 3% non-resident levy violates the uniformity clause.
City residents would bear a 1% local income tax plus a 2% school tax.
The ruling could cost the city millions, with $2.6 million collected in 2025.
Plaintiffs included players from major leagues and former athletes; judges differed in reasoning.

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Story summary

The Pennsylvania Supreme Court unanimously ruled Pittsburgh's jock tax unconstitutional, finding the 3% non-resident levy violates the uniformity clause.
City residents would bear a 1% local income tax plus a 2% school tax.
The ruling could cost the city millions, with $2.6 million collected in 2025.
Plaintiffs included players from major leagues and former athletes; judges differed in reasoning.