Part of the allure of playing for the Heat for this year's top free agents is the lack of an income tax.

A tax attorney from a Fort Lauderdale firm calculated some figures for the South Florida Sun-Sentinel.

LeBron James, and other top free agents, will be expected to make $16.6 million next season.

Athletes are taxed for games they play in states that levy taxes. A player that signs a maximum contract with the Heat, or the Magic, would play $436,818 in taxes to other states.

The projected income tax bill for other contenders for James is much higher: Ohio ($894,228), New Jersey ($1.155 million) and New York ($1.449 million).