The NHL isn't making any changes to state income tax rules in the next collective bargaining agreement, deputy commissioner Bill Daly said Wednesday, according to The Athletic's Chris Johnston.

Franchises in tax-free states produced Stanley Cup champions in four of the past five seasons, and whether they have an advantage over teams located elsewhere is a hotly debated topic.

Teams in taxed areas have expressed concern to the league over the issue, Johnston notes.

The Florida Panthers, Tampa Bay Lightning, Vegas Golden Knights, Dallas Stars, Nashville Predators, and Seattle Kraken are the organizations located in income tax-free states. The lack of taxes can be an attractive selling point in free agency as players are able to keep more of their salaries.

The Panthers and Lightning have won the Eastern Conference six years running and have several players on their books playing on contracts below their perceived market value. The Predators were the biggest spenders in free agency last summer, and the Stars recently signed Mikko Rantanen to an eight-year extension worth $12 million per season after he made it known he'd accept a trade from Carolina to Dallas.

The current CBA is set to expire in September 2026, but commissioner Gary Bettman noted Wednesday that negotiations are in good shape.