A new ruling is going to put money back into players\u2019 pockets.<\/p>\n
On Thursday, the Pennsylvania Supreme Court ruled that the Pennsylvania Usage Fee, also known as The Facility Tax, is unconstitutional. <\/p>\n
The fee, also referred to as a jock tax, was introduced in 2005. It has led to visiting athletes and entertainers performing at any of the City of Pittsburgh\u2019s publicly funded sports stadiums, and being taxed at a rate of three percent of their income. <\/p>\n
News: The Pennsylvania Supreme Court has ruled that the PA Usage Fee (a jock tax in Pittsburgh) is unconstitutional.#NHLPA<\/a> and Kyle Palmieri were named among the appellees. Key text: Pittsburgh could not justify why they were taxing nonresident athletes and entertainers more\u2026 pic.twitter.com\/ZKMmCy5tqc<\/a><\/p>\n \u2014 Frank Seravalli (@frank_seravalli) September 25, 2025<\/a> <\/p>\n In short, if you were a visiting team facing the Pittsburgh Penguins, 3% of your daily earnings were taxed, on top of whatever income tax you received based on where you played (except for those no-tax states<\/a> that everyone loves to discuss after Lord Stanley is handed out).<\/p>\n According to court documents<\/a>, arguments in the case date back to October 2023. The appellees include the NHL Players\u2019 Association and New York Islanders<\/a> forward Kyle Palmieri<\/a>. Also involved in the case were the Major League Baseball Players\u2019 Association and former player Jeff Francouer, as well as the NFL Players\u2019 Association. Scott Wilson, who played parts of four seasons with the Penguins, along with making stops with the Detroit Red Wings and Buffalo Sabres, is also listed as an appellee.<\/p>\n A league source confirmed that \u201chundreds of hundreds\u201d of players filed as complainants and will be refunded in the near future.<\/p>\n The appellees filed a civil complaint against the city<\/a> a few years ago, with an order \u201cgranting a motion for summary judgment filed by Appellees\u201d in September 2022.<\/p>\n Justice David N. Wecht released an opinion on the matter following the final ruling:<\/p>\n \u201cThe courts below held that this so-called \u201cjock tax\u201d unconstitutionally discriminates against nonresidents in violation of the Uniformity Clause of the Pennsylvania Constitution.\u201d<\/p>\n In January 2024, Pittsburgh Mayor Ed Gainey\u2019s office\u00a0appealed a Commonwealth Court ruling<\/a>, arguing that the tax unfairly treated non-residents differently from those who live in the city.<\/p>\n \u201cWe want our residents to know that we are doing all that we can to ensure the financial strength and security of our City,\u201d Gainey\u2019s office said in a statement<\/a> during that time. \u201cThis is why we are pleased that the Supreme Court has agreed to hear our case defending our ability to collect the so-called jock tax. We believe that this tax is constitutional and will continue to collect it as we prepare to present our arguments to Pennsylvania\u2019s Supreme Court.\u201d\u00a0<\/p>\n The Facility Tax for nonresident NHL and MLB players was only based on the number of games played within Pittsburgh \u2013 including preseason, regular season and playoff contests. Practices didn\u2019t fall under the rule. Coaches, trainers and other non-player personnel were taxed based on the number of days worked in the city. <\/p>\n NFL players were taxed based on \u201cduty days,\u201d which included preseason, regular season, and postseason practice sessions and games. <\/p>\n