Jimmy Garoppolo will have zero impact on Super Bowl LII. From a monetary perspective, however, the San Francisco 49ers quarterback still could be the game’s biggest winner.

Even more so than New England Patriots QB Tom Brady.

Thanks to the NFL’s collective bargaining agreement, Garoppolo took home $51,000 — the same as Brady — after the Patriots beat the Jacksonville Jagaurs in Sunday’s AFC Championship Game. And, regardless of if the Patriots beat the Philadelphia Eagles in Minneapolis, Garoppolo will earn a bigger Super Bowl paycheck than Brady, Sports Illustrated’s Michael McCann and Robert Raiola reported Thursday.

So, why will a player who was traded from the Patriots make more money than the best player still on the team?

Tax laws, folks. Tax laws.

First of all, NFL players receive bonus money when their teams play in conference championship games and Super Bowls. But the CBA also mandates that players who were active for at least eight games for those same teams are entitled to the same bonus money. So, since Garoppolo was traded to the Niners after Week 8, he has the right to the same bonus money as all current Patriots, who will earn $56,000 if they lose and $112,000 if they win.