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[–] 1 pt

The Indiana corporate tax rate is about 5% while the Illinois rate is about 10%. If your average NFL team has revenue of $700M annually there's about 35M reasons for the owner to move.

Personally, I think it's just a negotiation tactic. Indiana will trade the Bears back to Illinois in exchange for those downstate Illinois counties that want to cede from the Democratic People's Republic of Illinois and join the free state of Indiana. Is masterful negotiating in my opinion.