The celebration had barely ended when the bill arrived. Sam Darnold, fresh off a Super Bowl LX victory with the Seattle Seahawks, was hit with a tax charge that quietly erased a large part of his championship earnings.
The verified reality is straightforward. Darnold owed the state of California approximately $249,000 after the Super Bowl, not because of fines or contract penalties, but because of where the game was played.
Seattle’s 29-13 win over the New England Patriots capped a successful postseason run. Darnold completed 19 of 38 passes for 202 yards and one touchdown, while being sacked just once.
The Lombardi Trophy was secured. The financial outcome, however, was far less celebratory.
“When you take into account the $178,000 bonus plus his regular salary, he ends up paying the state of California about $249,000 for those seven days…
How a Super Bowl bonus turned into a tax problem
The explanation came from former NFL quarterback Boomer Esiason, who addressed the situation on his New York radio show. According to Esiason, the issue stems from California’s “jock tax,” which applies to non-resident athletes based on the number of official workdays spent in the state.
Both Super Bowl teams spent seven duty days in California. During that period, the state taxes a portion of each player’s regular salary at roughly 3.5 percent.
Esiason explained that “the Super Bowl isn’t part of a player’s normal salary”, noting that each member of the winning team receives a separate $178,000 Super Bowl bonus under the current NFL Collective Bargaining Agreement.
When that bonus is combined with the salary portion allocated to those seven days, Darnold’s total tax bill reached an estimated $249,000.
Why this keeps happening in big games
California’s approach is well established. The California Franchise Tax Board outlines how visiting athletes are taxed when competing in the state. Similar systems exist in other high-tax markets, but California’s rates and extended event schedules often produce the most noticeable figures.
Esiason suggested the situation should draw attention from the NFL Players Association, especially as Super Bowl bonuses have increased in recent seasons. Higher bonuses mean greater exposure when championship games are held in states with aggressive athlete taxation.
Nothing is changing in the near future. Next season’s Super Bowl is already scheduled at SoFi Stadium in Inglewood, California, meaning the same tax structure will apply to the next set of participants.
“For winning the Super Bowl, the winning team – each player gets $178,000… In other words, the Super Bowl isn’t a part of their salary. And because the game was played in California, and California has a jock tax, they look at duty days. Each team spends seven days in the state, and they tax your regular salary at 3.5 percent…
For Darnold, the championship still outweighs the cost. But his experience highlights a growing reality in modern professional sports, where winning the biggest game can come with financial consequences that extend well beyond the field.
Reporting is based on on-air remarks by Boomer Esiason (WFAN), publicly available NFL CBA bonus figures, and guidance from the California Franchise Tax Board on non-resident athlete taxation.
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