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Manning has only $46k in income?
Nah.
From the site in the OP:
Manning is due $15 million next season, which would push his 2014 earnings to $15,157,000 or $15,111,000, and bump him into Jersey’s highest 8.97% tax bracket. Luckily, his duty day ratio would go from 7/33 to 7/200, without regard to the Broncos’ game at MetLife Stadium against the Jets next season.
I thought your post sounded out of whack.
Manning will make about $42K if he loses the Super Bowl this week. New Jersey will tax him more than that for THIS WEEK alone.
And he doesn't live in New Jersey. He lives in Denver right now.