Should the NFL stop letting teams in California host the Super Bowl? At least one former MVP believes the answer to that question is a resounding yes.
It was revealed this week that Seattle Seahawks quarterback Sam Darnold lost money by playing in Super Bowl LX. Since the final game of the season took place at Levi's Stadium, he'll be subject to the the high state income tax rate in California.
"Some assumptions are difficult to validate without knowing the precise number of duty days players record and exactly how many days players record as duty days for the Super Bowl. However, assuming that Darnold has 180 duty days each year, these eight Super Bowl days represent 4.44% of his year, and California will apportion approximately $1.5 million of his compensation, levying a 13.3% state income tax on this compensation," Nathan Goldman of Forbes wrote.
"The net impact from even the most basic calculations suggests that Darnold will be in a worse financial position for playing in Super Bowl LX than if his team did not make it. For instance, ignoring any bonuses earned and federal tax deductions, this simplified and illustrative model suggests that Darnold will owe an incremental $197,771 in California state income taxes despite only being paid $178,000."
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While on WFAN this week, former NFL quarterback Boomer Esiason went on a rant about the tax rate in California.
"Now if I’m the NFLPA, now you got to remember, it’s probably even more than that, because since he’s in Seattle, he’s playing against San Francisco 49ers, so, that’s another day he’s there," Esiason said. "And he’s playing against the LA Rams, that’s another day he’s there. So, he’s probably had like nine or 10 duty days or maybe even more than that in the state of California."
Esiason took his criticism of California one step further, claiming the NFL should ban the state from hosting future Super Bowls.
"So, if I’m the NFLPA, I’m like, ‘Hey, we’re not playing any more Super Bowls in California,’ we’re just not doing it…If I’m the NFL Players Association, I’m saying, ‘we’re never going back to California.’ This is ridiculous."
Where is next year's Super Bowl?
Esiason won't want to hear this but the final game of the 2026 NFL season will also be played in California.
Unfortunately for NFL players, SoFi Stadium in Inglewood will host Super Bowl LXI. That means we'll hear a similar story about a player losing money to California's high tax rate next February.
On the bright side, Super Bowl LXII won't take place on the West Coast. That game will be played at Mercedes-Benz Stadium in Atlanta, Georgia.