‘He also said several of his clients play for “teams in California but live elsewhere for tax reasons.” ‘
These players still have to pay the state income tax in California even if they live elsewhere. If htey made the money in the state, they have to pay the state income tax.
If I play a game for the LA Dodgers in AZ against the AZ Diamondbacks, did I earn the $$ in CA? How?
If they can’t be loyal to another state they should stay where they are. Don’t EVEN think about coming to Texas!
But not other income earned in the state of residence, such as investment returns and probably endorsements. The unspoken issue is, taxes aside, who really wants to live in Mexico? And that’s what California is fast becoming.