Retroactively? No.
by captaineclectic (2018-12-15 08:51:27)

In reply to: Interesting. Do they recapture/adjust if player is traded? *  posted by Father Nieuwland

Steve Stamkos gets a check for $7.5M on July 1, every year. As long as he’s in Tampa, that’s money earned in Florida. He then gets a salary of $1M, notionally earned I’ve the 82-game season, with 41 Florida home games, whatever number of Florida road games, and other road games in other taxing jurisdictions.

However if he was traded to the Islanders on June 30, the Islanders would pay him his next $7.5M in New York, and he’d have a bunch of New York home games, all incurring more tax.

The salary cap doesn’t care about this — whether in NY or FL, the cap sees a contract for $8.5M. But it makes a difference to Stamkos.