Even though he did not live in LA, he had to pay taxes in the state. In direct response to this policy, Illinois passed a bill famously known as “Michael Jordan’s revenge.” This imposed income taxes on athletes from California and any other state that imposed a tax on their residents. Now, almost every state that has a professional sports team has enacted a similar tax policy. So a professional athlete playing in the NBA, NFL, and MLB has to file 15 to 20 tax returns per year.