Boomer Esiason's controversial suggestion to bar California from hosting the Super Bowl has sparked debate. He argues that NFL players should refuse to play in California due to the state's 'jock tax' and state-income tax rate, which can result in players losing money. Sam Darnold, a Super Bowl-winning quarterback, lost $71,000 due to these taxes, despite earning $178,000 for his victory. Esiason believes the NFL Players Association (NFLPA) should take a stand, stating, 'If I’m the NFLPA, I’m like, ‘Hey, we’re not playing any more Super Bowls in California,’ we’re just not doing it...'. However, this proposal raises questions about the fairness of taxing athletes and the potential impact on the Super Bowl's future in California. The 'jock tax' is a complex issue, as it taxes non-resident athletes based on 'duty days' and salary, which can lead to significant financial losses for players. While California's tax rate is the highest, other states and cities also impose similar taxes, suggesting that the NFLPA's decision would need to consider a broader impact. The idea of Miami becoming the permanent host of the Super Bowl by default has been suggested, but it remains a topic of discussion and debate among fans and players alike.