Stephen Kidder Comments on How Philadelphia’s Wage Tax May Affect LeBron James

Stephen Kidder was quoted in The Philadelphia Inquirer story, In Philly, LeBron will face a different kind of 3-pointer; Whether he lives in the city or commutes by chopper, King James will be subject to the dreaded wage tax.

With LeBron James’ move to the 76ers and commuting from New York City, he will be subject to Philadelphia’s nonresident tax on the income earned while working in the city.

Kidder, who has decades of experience representing athletes in local tax disputes, told The Philadelphia Inquirer, “Practice, film review, rehab, and games could all count as workdays.” When asked how city and state taxes impact where athletes choose to play, Kidder said, "Some athletes may be in a point in their career where it doesn't matter that much. But for other athletes it may be a big difference playing for a team based in Florida compared to a team based in New York."

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. In 2025, the Pennsylvania Supreme Court ruled that the Pittsburgh Sports Facility Usage Fee charged to visiting professional baseball, football and hockey players violated the Pennsylvania Constitution’s Uniformity Clause.