jock tax
n.— «It all started after the Chicago Bulls beat the Los Angeles Lakers in the 1991 NBA Finals. California decided to extend its state income tax to Bulls star Michael Jordan and his teammates. The next year, Illinois came back with “Michael Jordan’s Revenge,” a state tax applied to visiting athletes from states that taxed visiting athletes.…Today, 20 of 24 states with major pro sports franchises have what is commonly called a “jock tax.”» —“On road, tax man always wins” by Joanne Korth AZCentral.com (Phoenix, Arizona) Apr. 14, 2006. (source: Double-Tongued Dictionary)