According to a report by the Source earlier this week, the superstar rapper was offered the prestigious gig at U.S. Bank Stadium in Minnesota on Feb. 4, but turned it down.
"No decisions have been made on the performer(s) and we are not going to speculate on particular artists," league spokesman Brian McCarthy stated. "Along with Pepsi, we know that we will put on a spectacular show. When it is time to announce her name we will do it. Or his name. Or their names."
There has been speculation that Jay-Z said no to the Super Bowl offer as way to show support for former San Francisco quarterback
Jay-Z dedicated his song "The Story of O.J." to Kaepernick during a performance earlier this month.
The hip-hop star also is a founder of the Roc Nation Sports agency, which represents several NFL players, including Rams running back Todd Gurley.
This summer, Britney Spears was rumored to be in talks to play the Super Bowl halftime show. A spokesman for Pepsi said in July, however, that the performer would be announced in due time, but it's "not Britney."