The Pennsylvania Supreme Court recently held that the Pittsburgh Nonresident Sports Facility Usage Fee – commonly known as the “Jock Tax” – violates the Uniformity Clause of the Pennsylvania Constitution. This decision upheld a lower court decision and is a win for nonresident athletes and performers. 

The Jock Tax

The City of Pittsburgh jock tax imposed a 3% fee on all income earned by nonresidents while performing at any of the publicly funded Pittsburgh sports venues (PNC Park, PPG Paints Arena, and Acrisure Stadium, formerly Heinz Field). City residents who perform at these stadiums are only subject to income and school district taxes (1% and 2%, respectively). 

Unconstitutionality 

The Major League Baseball Players Association, National Hockey League Players’ Association, and the National Football League Players Association successfully brought suit in court challenging this tax. The Pennsylvania Supreme Court held Sept. 25 that the jock tax violated the Pennsylvania Uniformity Clause as it unfairly subjected nonresidents and residents to differing tax schemes.

The case was brought forth in 2019 in the Allegheny County Common Pleas Court, appealed in 2022 to the Pennsylvania Commonwealth Court, and finally appealed to the Pennsylvania Supreme Court in 2025. 

This is a win for nonresident athletes who will no longer be subject to this tax following the court’s decision. 

The tax generates approximately $4 million a year in revenue, and it is unclear how the city will be modifying their budget going forward to make up for this revenue gap. 

What does CohnReznick think? 

Taxpayers who have paid the jock tax in prior years may be able to seek refunds for taxes paid. Taxpayers should also keep an eye on the City of Pittsburgh as they make changes to their taxing schemes to make up for the lost revenue, especially in the wake of refund claims as a result of the Pennsylvania Supreme Court decision.