Story perspectives

Boomer Esiason: End Super Bowls in High-Tax California

2/12/2026

Summary

Story summary

Former NFL player Boomer Esiason argues that California should not host future Super Bowls because its high income tax burdens players.
He cites Seahawks quarterback Sam Darnold, who lost $71,000 after winning the Super Bowl due to California's "jock tax."
Esiason says the NFL Players Association should push to end California Super Bowls to protect players from higher taxes.
Critics say California's tourism and infrastructure benefits are vital for hosting.

History

Historical Context

California's "jock tax," implemented in 2004, requires athletes to pay state income tax on earnings from games played in the state. This tax, which began in 1991 with the NBA Finals, has drawn criticism for its complexity and burden on players, including those earning lower salaries. Ongoing debates, highlighted by Boomer Esiason's comments, may influence future Super Bowl locations and state tax policies.

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Story summary

Former NFL player Boomer Esiason argues that California should not host future Super Bowls because its high income tax burdens players.
He cites Seahawks quarterback Sam Darnold, who lost $71,000 after winning the Super Bowl due to California's "jock tax."
Esiason says the NFL Players Association should push to end California Super Bowls to protect players from higher taxes.
Critics say California's tourism and infrastructure benefits are vital for hosting.

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