If I am free agent X and I have a choice between signing with the Dolphins, where there are no state income taxes or signing with the Bills, I have to imagine that I am going to have to ask for more money from the Bills to cover the cost of my income taxes. So at the end of the day that will eat more into the salary cap and the Dolphins have a huge advantage. Does the NFL adjust for this in the salary cap in any way? Yes. I am bored.