Chicago Event on Jock Taxes: September 9
September 3, 2009
On Wednesday, September 9, I’ll be speaking at John Marshall Law School in Chicago on the subject of jock taxes. The event will be part of their Tax Lunch & Learn series at the law school in Room 1200 beginning at 12:00 PM.
“Jock tax” is a colloquial expression referring to the trend among tax authorities toward levying state and local income taxes on traveling business professionals, particularly visiting professional athletes. Jock taxes require that traveling professionals pay income taxes in every state where they earn income or have an “economic nexus.” Some states have extended jock taxes to visiting musicians, lawyers, and even touring skateboarders.
Jock taxes represent poor tax policy because they are poorly targeted, arbitrary in their enforcement, and impose an unrealistic administrative burden by forcing traveling professionals to file potentially dozens of state and local income tax returns annually.