Pittsburgh’s Loss of ‘Jock Tax’ Forces Fairer Play by Localities

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Bloomberg Tax

Hodgson Russ Attorneys Timothy Noonan and Brandon Bourg published “Pittsburgh’s Loss of ‘Jock Tax’ Forces Fairer Play by Localities” for Bloomberg Tax.

In short, the ruling in “National Hockey League Players’ Association vs. City of Pittsburgh” on September 26, 2025, was premised on the notion that Pittsburgh couldn’t impose a 3% tax on nonresident athletes and entertainers for performing in the city when local athletes and entertainers were only required to pay a 1% tax on the same services.

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