The Chicago Bears' board of directors voted last week to advance their stadium project in Hammond, Indiana. After 105 years in Chicago, one of the NFL's founding franchises is crossing state lines. ABC 7 reported the move is, barring anything strange, "a done deal."

I've spent decades representing buyers of professional sports franchises and sitting in due diligence rooms for NFL, NBA, and NHL deals. The spreadsheets matter, but governance, safety, and basic competence always surface as deciding factors. When cities fail those tests consistently, teams leave. The Bears' move exposes what one-party progressive governance delivers to once-great markets.

The Tax Case Is Straightforward

Tax differences hit harder in professional sports than in most industries. Nevada carries no state income tax, which drew the Raiders to Las Vegas. California clubs fight the country's highest marginal rates — 13.3 percent on wage income. Illinois dragged its feet on roughly $855 million in infrastructure commitments and property tax certainty. Indiana's legislature passed a Northwest Indiana Stadium Authority bill and said yes. Gov. Mike Braun put it simply: "Hoosiers, help me welcome the Chicago Bears to our great state!"

There's a compounding tax effect that rarely gets discussed publicly: the jock tax. Most states tax visiting athletes on income earned within........

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