Allen was just drafted as a professional baseball player for the Wisconsin Blackbirds, a new team in the National League. Allen is a Wisconsin resident. He was told by some teammates that he should contact a tax professional regarding “duty days” and state taxable income. He will be playing one game in Los Angeles and one in Pennsylvania this season. He wants to know what a “duty day” is and whether it affects his state taxable income. Will he have to pay state taxes in California and in Pennsylvania? Is there a difference in how California and Pennsylvania determine taxable income for nonresidents? Is there a different treatment for different sports for either state?