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Sports Income Taxes

McNees Wallace & Nurick LLC

PA Commonwealth Court Invalidates City of Pittsburgh’s Local Income Tax on Nonresident Sports Facility Workers

On January 10, 2024, the Commonwealth Court held in NHL Players Ass’n v. City of Pittsburgh, (No. 1150 C.D. 2022) that the City of Pittsburgh’s Facility Tax — a unique tax on nonresidents who use a sports stadium or arena...more

Foster Garvey PC

The Worlds of Sports and Tax Law Intersect During the COVID-19 Pandemic

Foster Garvey PC on

During these trying times, especially with stay-at-home orders still in effect in most states, it is difficult not to over-focus on the uncertainty that lies ahead. Hopefully, we can find healthy distractions to refocus our...more

Proskauer - Tax Talks

Players, Staff and Draft Picks May be Traded Tax-Free Under New Safe Harbor

Proskauer - Tax Talks on

On April 11, 2019, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2019-18, creating a safe harbor that allows professional sports teams to treat trades of personnel contracts (including contracts for...more

Holland & Knight LLP

The New Tax Law: Impact on Illinois Local Governments

Holland & Knight LLP on

The new tax reform law – the Tax Cuts and Jobs Act – has been extensively reported in a variety of media outlets. Most discussions focus on the reduction in individual and corporate tax rates, the availability of deductions...more

Stinson LLP

Tax Cut and Jobs Act to Cause Significant Financial Disruption to Sports and Entertainment Businesses

Stinson LLP on

On Friday, December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the Act). While the emphasis of the Act focused on the reduction of corporate rates, and the repeal of the Affordable Care Act's...more

Faegre Drinker Biddle & Reath LLP

Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

The Ohio Supreme Court dealt a pair of blows to Cleveland’s so-called “jock tax” in separate decisions issued on April 30th. Although neither decision called into question a locality’s power to tax non-resident athletes and...more

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