Law360 article features "How Hemenway & Barnes, Raines Feldman Beat Pa. ‘Jock Tax’"
Law360’s article, How Hemenway & Barnes, Raines Feldman Beat Pa. ‘Jock Tax,’ reports on the Pennsylvania Supreme Court decision striking down the so-called “jock tax.”
“With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.”
On September 25,2025 the Pennsylvania Supreme Court upheld a lower court decision and ruled that the Pittsburgh Sports Facility Usage Fee charged to visiting professional baseball, football and hockey players violated the Pennsylvania Constitution’s Uniformity Clause.
Hemenway & Barnes represented the Major League Baseball Players Association, National Hockey League Players Association and National Football League Players Association in the lawsuit challenging Pittsburgh’s income tax on professional athletes.
The Hemenway & Barnes team included: Stephen Kidder, Ryan McManus, Jennifer Grace Miller, Kevin Ellis, and Michael Porter.
Pennsylvania Supreme Court Rules “Jock Tax” Is Unconstitutional
Hemenway & Barnes successfully represented the Major League Baseball Players Association, National Hockey League Players Association and National Football League Players Association in a lawsuit challenging Pittsburgh’s income tax on professional athletes.