In what world would Jimmy Garoppolo earn more from Super Bowl LII than Tom Brady? Try this world.
Because of a strange intersection between the NFL’s collective bargaining agreement and state tax laws, the former New England Patriots quarterback is set to take home more (after income taxes) from the Super Bowl than Brady—even though Garoppolo isn’t even on the Patriots, let alone leading them.
The explanation is fairly simple. Article 37 of the CBA details postseason pay for players. Unlike in the regular season when players earn different rates based on their contracts, postseason pay is egalitarian.