Bloomberg Law | November, 2019

Pair of Attorneys Seek ‘Jock Tax’ Hat Trick in Pittsburgh Suit

A pair of lawyers, after success in rejiggering “jock taxes” charged to athletes in Tennessee and Ohio, are eyeing Pittsburgh as their next arena.

Jock taxes are the various state income taxes levied on professional athletes for games they play outside their home state.

Players from the National Hockey League, Major League Baseball and National Football League are suing Pittsburgh for what they claim is an illegally high tax on nonresident athletes who play in the city. They’re represented by Stephen Kidder and Ryan McManus of Boston-based Hemenway & Barnes LLP who have secured tax refunds and law changes for athletes in Cleveland and Tennessee in similar cases. Unlike those cases, which had to do with tax calculations and exceptions for athletes, the Pittsburgh lawsuit challenges the city for calling it a fee.