His career will hinge upon an offseason exam on his surgically-repaired neck, according to ESPN ’s Chris Mortensen. Obviously, the most important implication of the
exam will be Manning’s health. But whether his career continues will
have an effect on how much tax New Jersey can collect from him for his
appearance in the Super Bowl XLVIII.
Should the Broncos beat the Seahawks, Manning—and the rest of his
teammates—will earn $92,000. The loser’s share in the Super Bowl is
$46,000. So why does Manning’s future beyond February 2 matter to New
Jersey? It would seem logical that the Garden State would apply its tax
rates on the $92,000 or $46,000 Manning earns for his week in East
Rutherford. Unfortunately, we are dealing with tax laws, not logic.
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