Sam Darnold completed his NFL redemption run after winning Super Bowl 60 with a steady performance in the Seattle Seahawks’ title game against the New England Patriots at Levi’s Stadium. However, the quarterback had problems with his prize money due to California’s complex tax laws. The whole situation surrounding the champion
QB’s prize money became one of the main topics of discussion after the Super Bowl 60 ended, and a former NFL MVP heavily criticized the league for allowing this embarrassing situation to occur.
Boomer Esiason Criticized California Taxes Affecting Super Bowl Prize Money
According to Boomer Esiason (via WFAN Sports Radio), the NFL should flee California and stop holding any more Super Bowls there until the current financial laws, which caused losses for the champion QB, are changed, as the amount the player owes in state taxes exceeds the bonus he received for winning Super Bowl 60.
Darnold’s victory bonus was approximately $178,000. However, his tax liability to the state of California is estimated at around $249,000. This results in a net loss of $71,000 just for playing the game in that state.
Boomer said, “Now if I’m the NFLPA, now you got to remember, it’s probably even more than that, because since he’s in Seattle, he’s playing against San Francisco 49ers, that’s another day he’s there. And he’s playing against the LA Rams, that’s another day he’s there.”
“So he’s probably had like nine or 10 duty days or maybe even more than that in the state of California. So 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.”, he added.
Sam Darnold lost money on Sunday?? Boomer says the NFLPA should shut down any future Super Bowls in California: pic.twitter.com/3Rki5K6HT4
— WFAN Sports Radio (@WFAN660) February 9, 2026
California taxes non-resident athletes based on the “working days” they spend in the state throughout the season, not just on game day. Since the Super Bowl was held in Santa Clara, Darnold had to pay taxes on a percentage of his entire annual salary based on the time spent there for training and the game.
If the Seahawks had lost the Super Bowl, the bonus would have been smaller, but the tax liability to California would have remained high, resulting in an even larger six-figure financial loss, making the situation even more embarrassing for the NFL.
Darnold Ended His Dream Season With A Super Bowl Title
As mentioned earlier, Darnold, who ranks 13th in the PFSN NFL QB Impact metric with a C+ grade, had an extremely consistent performance in the Seahawks’ 29-13 victory over the Patriots in Super Bowl 60, with 19/38 completed passes, 202 yards, one touchdown, no turnovers, and two rushes (5 yards).
Even though he was not named Super Bowl MVP (an award that went to running back Kenneth Walker III), the Seahawks QB led an efficient offense that capitalized on the lead built by Seattle’s defense, especially in the second half.

