Jay-Z’s Roc Nation company has produced the Super Bowl Halftime Show since 2020.
The Life of a Showgirl singer noted that watching Kelce on the field in a game of “violent chess” means she wouldn’t want to dilute the experience by worrying about her own gig.
She said: “That is violent chess. That is gladiators without swords. That is dangerous. The whole season I am locked in on what that man is doing on the field.
“Can you imagine if he’s out there every single week putting his life on the line, doing this very dangerous, very high-pressure, high-intensity sport, and I’m like, ‘I wonder what my choreo should be?
“‘I think we should do two verses of Shake it Off into Blank Space into Cruel Summer, would be great.’”
The Fate of Ophelia hitmaker also made sure to clarify that the decision was her own, and Kelce would support her if she wanted to play the Super Bowl.
She said: “This is nothing to do with Travis, he would love for me to do it. I’m just too locked in.”
Earlier this year, NFL commissioner Roger Goodell insisted he would “welcome” Swift performing at the Super Bowl.
He told the Today show: “We would always love to have Taylor play. She is a special, special talent. And obviously she would be welcome at any time.”