The California state income tax in 2017 for his income bracket is 13.3% compare that with TN's 0%.
That said I don't think you could get him for 15 million, I think he's happy where he is and likes coaching smart players.
Brian Kelly was 4 - 8 last year and on the hot seat. He brought in a new OC, DC, and Strength and Conditioning coach and now is 8 - 1 and ranked #3 with a rookie QB. So I guess it's possible Butch could do the same.
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