WA income tax proposal includes ‘jock tax’ on visiting athletes: What Seahawks, Rams players would owe

The Seattle Seahawks host the Los Angeles Rams in the NFC Championship Game this Sunday at Lumen Field. This year, Rams players get to keep their full game checks. But if Washington Governor Bob Ferguson’s proposed income tax becomes law, that could change by the time the two teams meet again in a future playoff showdown.

Jerry Cornfield of The Washington State Standard told “Seattle’s Morning News” on KIRO Newsradio he obtained the latest 47-page draft of the income tax proposal, and it includes a provision specifically targeting visiting professional athletes.

“There is a section in this draft that would specifically target the visiting professional athletes and get a piece of their salary,” Cornfield said.

The so-called “jock tax” is common in other states with income taxes. It works by taxing a portion of a visiting athlete’s income based on the number of games or days worked in that state. For NFL players, that typically means dividing their salary by the number of game days and taxing the portion earned while playing in that state.

For a Rams player earning $10 million annually, a single game in Seattle could mean Washington taking a 9.9% bite out of roughly $588,000 in income, or about $58,000 in state taxes, once the law takes effect.

College athletes with NIL deals could also face Washington income tax

The draft doesn’t stop at professional athletes. Cornfield said he expects the final version to include language targeting college athletes earning money through name, image, and likeness (NIL) deals.

“It does not now, but I think it will in the end have language for the college athletes and the income they make from NIL, because some of those athletes are making millions of dollars through those agreements,” Cornfield said.

That could have significant implications for visiting athletes competing against Washington schools, as well as Washington-based athletes earning NIL income.

Touring musicians, performers could also owe Washington income tax

Cornfield said he did not see a specific section for touring performers in the current draft, but expects it will be addressed.

“I do think there’s language in there or it will be discussed,” he said. “They’re trying to cover everything, which is always a challenge.”

Other states with income taxes routinely collect from visiting entertainers, including musicians, comedians, and actors who perform within their borders.

Washington voters have rejected income taxes 11 times since 1932

The proposal faces deep skepticism in a state where voters have consistently said no to income taxes. Since 1932, Washington voters have rejected income tax proposals 11 times. Most recently, voters passed Initiative 2111 in 2024, explicitly banning state income taxes.

Washington’s constitution also prohibits graduated income taxes, meaning the proposal is expected to face immediate legal challenges and could require a constitutional amendment, which would need voter approval.

Critics, including many Republicans, argue that while the tax targets millionaires today, lawmakers could expand it over time to include lower-income levels once the framework is in place. It’s a concern that has fueled opposition to income tax proposals for decades in Washington.

“I think much of the debate is going to be around just the concept of an income tax,” Cornfield said.

Ferguson’s income tax targets millionaires at 9.9%, for now

The draft maintains the framework Ferguson announced in December: a 9.9% tax on income above $1 million, targeting fewer than 0.5% of Washington residents.

“The million is in there. It’s 9.9%,” Cornfield said. “It’s based on adjusted gross income. So I suspect an individual who makes exactly one million dollars a year today as a gross salary, they may not be taxed, because by the time you take out some of the other taxes they already have to pay, it’ll bring their gross salary down.”

The bill also lacks an emergency clause in its current form, meaning it could be referred to voters even if the legislature passes it.

Washington’s income tax wouldn’t take effect until 2029 at the earliest

Even if the legislature passes the income tax this session, Cornfield said Washingtonians should not expect any revenue for years.

“We’re talking 2029, 2030, before this could maybe be in effect and maybe start generating revenue,” Cornfield said.

Cornfield said the legislature has already gone through four drafts of the bill, and major debates could be pushed to the final weeks of the session, which ends March 12.

“If last session is any indication, the big tax bill sort of just got rushed out at the end,” he said. “In the last two weeks, is when we could see a lot of speed and discussion, hearings, debates, and we could see votes on the final day of the session.”

Seahawks-Rams NFC Championship won’t be affected, but future games could

So when the Rams take the field Sunday, their players won’t owe Washington a dime. But in a few years? A trip to Lumen Field could cost them more than just a loss.

Of course, visiting players would only pay the tax for games played in Washington. Seahawks players earning over $1 million would face a different reality: they’d owe 9.9% on income from essentially every home game. For a star player earning $20 million a year, that could mean hundreds of thousands of dollars in new state taxes annually.

It’s one more wrinkle in a proposal that faces a long road before it ever takes effect, if it ever does at all.

Charlie Harger is the host of “Seattle’s Morning News” on KIRO Newsradio. You can read more of his stories and commentaries here. Follow Charlie on X and email him here. 

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