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The run has made taxes something of a hot topic around the league. Many contenders going deep in the playoffs come from Sun Belt locales, but the financial benefit is one advantage of many for them in attracting and retaining players. Or is it?

"The tax thing is marginal at best, and I think the real reasons are that we鈥檙e trying to do figure out a way to do our best to try to win," Florida general manager Bill Zito said, adding that team ownership and coach Paul Maurice are also key assets. 鈥淭he sun doesn鈥檛 kill us. It鈥檚 a nice environment to live in. It鈥檚 a good place for families. It鈥檚 a good place for singles. It鈥檚 got a little something for everybody,鈥�

Commissioner Gary Bettman said before the final he 鈥渉ates the issue," and that was evident Monday night on TNT when retired player-turned-analyst Paul Bissonnette suggested tax problems should be addressed in the next collective bargaining agreement. Bettman called it ridiculous and rhetorically asked if the league should subsidize teams in places like New York and Los Angeles.

The NHL tax landscape

The Panthers, Tampa Bay Lightning, Vegas Golden Knights, Dallas Stars, Nashville Predators and Seattle Kraken are the six NHL teams out of 32 in a place with no state income tax. Deputy Commissioner Bill Daly said some other franchises have raised it as a concern but added the league does not share that thinking.

鈥淭hese imbalances have existed forever,鈥� Daly said. 鈥淭here are so many reasons why a player may choose to play in a particular location for a particular team for a particular coach that have nothing to do with the tax situation in that market.鈥�

The union seems to agreed that nothing needs to be negotiated in the next CBA to mitigate varying tax levels. NHLPA assistant executive director Ron Hainsey, who played for seven teams over 17 seasons from 2003-20, cited a run of Cup winners in places like Detroit, Chicago, Los Angeles and Pittsburgh over a decade-plus span as a hole in the argument.

鈥淚鈥檓 kind of baffled at times that this is the topic it is,鈥� Hainsey said. 鈥淭o react this way out there because Florida and Tampa are having their moment here where they have the players, good teams, took less to stay 鈥� it鈥檚 the same thing that鈥檚 happened the previous 12 years with all these other things. So, when we talk about, is it really an issue, I鈥檓 not certain that it is."

Hainsey also pointed out that this is not a top issue in the NFL and NBA. Of course, hockey still has a ways to go to catch up with football and basketball player salaries, even with the NHL cap rising over the next few years because of revenues setting records.

Alan Pogroszewski, who has studied and worked with players on tax matters for more than a decade, said a flexible salary cap would account for the range of tax situations. His AFP Consulting found that since 2016, teams in places with no state income tax qualified for the playoffs at a higher rate, providing what he called 鈥渁n innate-built-in tax advantage for several of these cities.鈥�

鈥淚t鈥檚 a combination of many things,鈥� Pogroszewski said Tuesday. 鈥淭here鈥檚 more factors than just the amount of money that鈥檚 spent. It鈥檚 how it鈥檚 spent. But when you come into an equal playing field and your dollar鈥檚 worth more, then that allows you some leeway.鈥�

What do players think?

Brad Marchand, a Canadian who played in Boston for a decade and a half before getting traded to Florida in March, does not dismiss taxes as a factor in choosing where to play.

"The Canadian teams, most of them have an extremely high tax rate, and then the California teams, same thing: Those teams are going to have to pay more money to get certain players than others,鈥� Marchand said. "When you look at a team like Montreal, what are they 52, 54%? Versus a team like here or Dallas or whatever. That鈥檚 a 15% difference. When you add that up, it鈥檚 a tremendous amount of money.鈥�

Of course, money isn't the only motivating factor. Success for Florida, Tampa Bay, Vegas and Dallas directly coincides with Zito, Julien BriseBois, Kelly McCrimmon and Jim Nill being some of the best executives around and knowing how to evaluate talent and manage the cap.

Being able to golf in the winter does not hurt either, and some players prefer smaller markets with less pressure. Others are drawn to hockey-crazy places where fans care deeply and hockey is either the top dog or the only game in town.

The Edmonton Oilers, in the final for a second consecutive year, are the perfect example of that.

鈥淭he passion obviously that this fanbase has for their team is incredible,鈥� said Oilers forward Evander Kane, who has also played in Atlanta, Winnipeg, Buffalo and San Jose. 鈥淥nce you actually get here and get to know your way around the city a little bit more, you realize there鈥檚 actually quite a bit to do and it is a good spot for families and they have great summers.鈥�

NHL players get paid in U.S. dollars, even in Canada, taking some of the tax bite out of places like Montreal and Toronto with high tax rates because of the exchange rate. But that can also get cut into based on where guys choose to live.

鈥淚t helps while you鈥檙e there, but also the living costs in Canada are extremely high, too, because you鈥檙e taxed through the roof on everything: what you buy, what you sell, what you make,鈥� Marchand said. 鈥淪o, yes, at the time, the costs are a little bit different but not much, and then when you move back, you have 20, 30% less money, so it absolutely plays a part.鈥�