When I lived out of the country for partial years, paid taxes on what I earned there. When I filed my U.S. taxes, they figured out the taxes owed on the whole year earnings, both within and outside the U.S., then deducted what I already paid to the foreign entity. When it was entire years, I still had to file, but but paid no U.S. taxes, but with proof of my foreign residency and paid taxes on my earnings there. But, that’s not a state to state thing. It wouldn’t seem right, if living in another state, then they pay income tax, again, on their total earnings, so at some point an adjustment would need to be made? I’m not sure how that works. It’s complicated.
But all that aside, income tax rates from state to state is NOT A FACTOR in where a player signs. It’s just not, so I wish people would stop saying that.