This is precisely what I just thought about. CA has some of the highest income tax rates in the US with 10.3% for income over $275k -> 13.3% for income over $1m

This is precisely what I just thought about. CA has some of the highest income tax rates in the US with 10.3% for income over $275k -> 13.3% for income over $1million. From a tax revenue standpoint, this is a no brainer. If other states end up adopting this rule successfully and I were an athlete, I'd probably consider playing in a state that has a more favorable income tax or none at all like NV, WA, WY, FL.