A “jock tax” is a state or local income tax levied against a visiting professional athlete who has derived income from that jurisdiction.Former and current professional athletes, along with the players’ associations of the NHL, NFL and MLB, have filed suit against the city of Pittsburgh alleging it is levying a discriminatory, unconstitutional jock tax. Francoeur, et al. v. City of Pittsburgh, Docket No. GD-19-015542 (Pa. Comm. Pleas Ct.)Although Pittsburgh does not define it as a tax, Pittsburgh levies a …