The 49ers have made another addition to their wide receiver corps.
Christian Kirk has agreed to a contract with San Francisco, according to Jordan Schultz.
The 49ers will be Kirk’s fourth NFL team. He was originally a 2018 second-round pick of the Cardinals and played in Arizona for four years, then Jacksonville for three years before getting traded to Houston last year.
The 29-year-old Kirk had his best season in 2022, when he had career-highs with 84 catches for 1,108 yards and eight touchdowns, but his production has steadily declined since then. Last year Kirk caught 28 passes for 297 yards and one touchdown in 13 games for the Texans.
Kirk joins fellow Texas A&M alum Mike Evans as new free agent additions at wide receiver in San Francisco.
The Chargers are meeting with a potential addition to their offensive line to kick off the second week of free agency.
Jeremy Fowler of ESPN reports that guard Spencer Burford arrived for a visit with the team on Sunday night. It’s the first reported visit for Burford since the start of the new league year.
Burford was a 2022 49ers fourth-round pick and he started 29 games over his first two seasons. Burford was a reserve in all of his 2024 appearances, but returned to make 11 starts — including both 49ers playoff games — in 2025.
The Chargers released guard Mekhi Becton earlier this month and center Bradley Bozeman retired, but they have signed center Tyler Biadasz and guard Cole Strange to bolster their line in recent days.
The first big wave of free agency has ended. The second wave has, too.
As the dollars settle on last week’s spending spree, plenty of big names are still on the board.
Receiver Stefon Diggs had a very good year in his first season back from a torn ACL, notching his seventh 1,000-yard season. The Patriots opted not to continue his contract, which added him to the group of available players. He remains on the market.
So does receiver Jauan Jennings, who landed at No. 23 on the PFT Top 100 list of free agents. He failed to parlay an unexpectedly productive 2024 into an extension with the 49ers. The fact that he didn’t sign quickly after free agency opened suggests that he wanted more than the market will bear.
Receiver Deebo Samuel, No. 29 on the PFT list, also waits for his next team. There was no land rush for a player whose lone Pro Bowl and All-Pro season is now five years in the rear-view mirror. He hit free agency for the first time. He remains available.
Other receivers who are free and clear include Tyreek Hill (who’s recovering from a serious knee injury), Christian Kirk, DeAndre Hopkins, and Keenan Allen.
As running backs go, the best options are gone. Veterans who are available include Joe Mixon, Nick Chubb, Brian Robinson, A.J. Dillon, Raheem Mostert, Najee Harris, and Austin Ekeler.
Edge rusher Joey Bosa, who’s No. 35, was essentially replaced in Buffalo by Bradley Chubb. Bosa is waiting for his next stop; his mother apparently envisions the Bosa brothers teaming up in San Francisco.
Other big-name defenders remain. Future Hall of Fame linebacker Bobby Wagner is unsigned. As is edge rusher Jadeveon Clowney, the first overall pick in the 2014 draft. Veteran defensive end Cameron Jordan is a free agent. Linebacker Lavonte David, a fixture in Tampa Bay since 2012, is unsigned, too.
Then there are the quarterbacks: Aaron Rodgers, Kirk Cousins, Russell Wilson, Jimmy Garoppolo, Joe Flacco, and Tyrod Taylor are the headliners. Currently, only the Cardinals and Steelers are presumably in the market for a QB1.
More signings will surely happen. But, for the most part, the big-money pipeline has sealed shut. The budgets have been busted. Quickly, the spending spree ends and the pre-draft process resumes.
A day before Seahawks G.M. John Schneider addressed the potential impact of Washington’s looming “millionaire tax” on the defending Super Bowl champions, Simms and I stumbled into a conversation about state income taxes during PFT Live.
The spark came from the trade that has sent defensive tackle Osa Odighizuwa from the Cowboys (and Texas) to the 49ers (and California). In his last stop, there was no state income tax. At his new team, he’ll lose 13.3 percent, off the top.
It’s not as clean and simple as every penny of compensation being taxed, or not, by the state where the team plays. For road trips, the game check is taxed by the state in which the game happens. It gets more complicated as to per-game roster bonuses. As we hear it, some states try to tax the visiting player based also on a percentage of the full-year roster bonuses and/or the prorated portion of the signing bonus for the season in which the game is played.
And, yes, the lack of state income tax becomes a selling point in free agency, which explains Schneider’s concerns about Washington’s tax rate for millionaires increasing from 0.0 percent to 9.9. But, as Odighizuwa will learn the hard way, that doesn’t matter if the free-agent contract also doesn’t include a no-trade clause.
Regardless, the variations in state income tax create an imbalance as it relates to the most important aspect of anyone’s pay — how much they take home.
Simms mentioned on Thursday’s PFT Live that he heard something interesting from someone in the league who saw the tax discussion from the day before. (And, yes, plenty of people in the league watch PFT Live — probably because it features no phony debates, no false praise, no reckless hype, no minced words, and no performative antics.) There’s an argument to be made that the salary cap should take state income taxes into account.
It would be complicated, given that taxes depend on where games are played. Still, every team has eight or nine home games per year. That’s roughly half of the compensation, taxed based on where the team is located.
The real question is whether teams should get more to spend, given that more of what is paid will end up being taken off the top by the state government. Some teams may not want to do it, since having a higher cap means having a higher floor means spending more money that otherwise would be siphoned away as pure profit.
And the numbers would be significant. At a 2026 salary cap of $301.2 million, providing the Rams, Chargers, and 49ers with a 13.3-percent bump would push the cap to $341.2 million for those teams.
The deeper question is whether state income taxes make a competitive difference. As noted the other day, most of the teams in the no-tax states haven’t been to a Super Bowl this century. (The Seahawks and Buccaneers are the exception; the Titans, Cowboys, Dolphins, Jaguars, and Texans are not.)
Part of the problem is that most players don’t fret about state income taxes, even if they should. Players focus mainly on annual average, the true locker-room measuring stick that determines the pecking order among the most and least valuable players.
Although it would indeed be difficult to come up with the right way to determine cap credits, since the total tax burden depends on where games are played, that would be doable. The bigger challenge would be to get all teams in states with income tax to agree to a higher cap in order to account for it.
News flash: Not every team is as obsessed with winning as they pretend to be. For many owners, it’s about profit. Having more money to spend means having less to buy giant yachts or that much-needed tenth home. Especially since the owners of the teams in the high-tax states are also paying those increased rates, too.
Just kidding. The ultra-rich have seemingly cracked the code on eating nearly every ounce of what they kill. Which is another reason why the owners of the teams in the high-tax states won’t want to have more to spend — even if they have to say they do.
Free agent punter Corliss Waitman is signing with the 49ers, Tom Pelissero of NFL Media reports.
The 49ers previously re-signed long snapper Jon Weeks and kicker Eddy Pineiro.
Waitman, 30, will replace Thomas Morstead as the team’s punter.
He signed with the Steelers as an undrafted free agent in 2020 and has had three stints with Pittsburgh, including the past two seasons.
Waitman has also had stops with the Raiders, Patriots, Broncos and Bears.
In his career, Waitman has appeared in 52 games with 230 punts for a 46.4-yard average and a 41.7-yard net. He has landed 36.5 percent of his punts inside the 20-yard line.
