Pennsylvania high court strikes down Pittsburgh 'jock tax'

The Pennsylvania Supreme Court on Sept. 25, 2025 unanimously ruled that Pittsburgh’s 3% "jock tax"—a levy on income earned by visiting professional athletes and performers at publicly funded stadiums—discriminates against nonresidents and is unlawful. Justice David N. Wecht wrote for the seven-member court, noting resident athletes pay a 1% city tax plus a 2% school district tax, and plaintiffs included named players and the NHL, NFL and MLB players’ associations. The ruling is expected to cost the city millions—the mayor's office said Pittsburgh had collected $2.6 million from the tax so far in 2025.