宾夕法尼亚州最高法院裁定匹兹堡的“Jock税”违宪, Pennsylvania’s Supreme Court ruled Pittsburgh’s “jock tax” unconstitutional, citing unequal treatment of nonresident athletes.

宾夕法尼亚州最高法院一致裁决匹兹堡的“jock税 ” ( Jock税 ) , 对公共资助的体育场来访运动员和表演者征收3%的所得税,由于对非居民的不平等待遇而不符合宪法。 The Pennsylvania Supreme Court unanimously ruled Pittsburgh’s “jock tax,” a 3% income tax on visiting athletes and performers at publicly funded stadiums, unconstitutional due to unequal treatment of nonresidents. 虽然当地工人缴纳3%的税收(城市1%,学校区2%),但非居民只受城市部分的管辖,造成了法院认定不合理的差异。 While local workers pay a combined 3% tax (1% city, 2% school district), nonresidents are only subject to the city portion, creating a disparity the court found unjustified. 该决定与下级裁决一致,预计仅2025年城市就需花费260万美元,并正在审查更广泛的财务影响。 The decision, consistent with lower rulings, is expected to cost the city $2.6 million in 2025 alone, with broader financial impacts under review. 该税最初不是用于体育场费用,而是为了支持城市财政,因此,该税面临来自前运动员和主要体育联盟的挑战。 Originally authorized not for stadium costs but to support city finances, the tax faced challenges from former athletes and major sports leagues. Ed Gainey市长办公室警告说,这项裁决将资金负担转移给居民。 Mayor Ed Gainey’s office warned the ruling shifts funding burdens to residents.