Overview

• Gary Bettman rejected calls to level state income tax impacts after analyst Paul Bissonnette raised the issue during TNT coverage.
• Six franchises in Florida, Nevada, Texas, Tennessee and Washington face no state income tax, prompting questions about competitive balance in free agency.
• AFP Consulting data shows teams in no-tax states have qualified for the playoffs at a higher rate since 2016, hinting at a built-in fiscal advantage.
• NHLPA assistant executive director Ron Hainsey argued that past champions in high-tax markets weaken the case for CBA changes on taxation.
• Players including Brad Marchand admit lower tax rates can affect contract decisions, though many emphasize coaching, culture and lifestyle as top factors.