Pennsylvania Supreme Court Strikes Down Pittsburgh’s Discriminatory ‘Jock Tax’ on Visiting Athletes

In a decisive rebuke to Pittsburgh’s attempt to squeeze extra revenue from visiting athletes and performers, the Pennsylvania Supreme Court struck down the so-called 'jock tax' this Thursday. The city imposed a 3% income tax on nonresident athletes at publicly funded stadiums—significantly higher than the combined 3% residents pay (1% city tax plus 2% school district tax). Yet, because nonresidents aren’t subject to the school district levy, this scheme singles out visitors for heavier taxation. This ruling is a critical victory for fairness and economic liberty. Justice David N. Wecht's unanimous opinion highlighted the lack of concrete justification for taxing...