NBA Playoffs: Chicago Bulls center Joakim Noah (13) looks down during the fourth quarter of Game 2 of the NBA basketball Eastern Conference finals against the Miami Heat, Wednesday, May 18, 2011, in Chicago. Miami won 85-75. (AP Photo/Charles Rex Arbogast)
Miami Heat forward LeBron James (6) dunks over Chicago Bulls forward Carlos Boozer, left, and center Joakim Noah during the first quarter of Game 2 of the NBA basketball Eastern Conference finals on Wednesday, May 18, 2011, in Chicago. (AP Photo/Charlie Arbogast)
Associated Press The concept of a "jock tax" is thought to date back to the end of the 1991 NBA playoffs, in which the Chicago Bulls defeated the Los Angeles Lakers. The practice snowballed from there.
Chicago Bulls' Derrick Rose goes in for a dunk during the second half of the Bulls' NBA basketball game against the New York Knicks Tuesday, April 12, 2011, in New York. Rose scored 26 points as the Bulls won 103-90. (AP Photo/Frank Franklin II)
Boston Celtics' Paul Pierce reacts after talking to head coach Doc Rivers during the third quarter of an NBA basketball game against the Chicago Bulls in Chicago, Thursday, April 7, 2011. The Bulls won 97-81. (AP Photo/Nam Y. Huh)
Former Detroit Piston Dennis Rodman holds up a t-short with his number 10 to thank the fans during a ceremony to retire his jersey at an NBA basketball game against the Chicago Bulls Friday, April 1, 2011, in Auburn Hills, Mich. (AP Photo/Duane Burleson)
New York Red Bulls defender Rafael Marquez, of Mexico, watches an NBA basketball game between the New Jersey Nets and the Boston Celtics, Monday, March 14, 2011, in Newark, N.J. (AP Photo/Julio Cortez)
Chicago Bulls guard Derrick Rose, center, drives to the basket past the defense of Washington Wizards forward Kevin Seraphin, left, and forward Yi Jianlian, during the first half of an NBA basketball game, Tuesday, March 15, 2011, in Chicago. (AP Photo/Charles Rex Arbogast)
Chicago Bulls forward Carlos Boozer reacts after getting injured during the second half of an NBA basketball game against the Charlotte Bobcats, Wednesday, March 9, 2011, in Charlotte, N.C. Chicago won 101-84. (AP Photo/Nell Redmond)
