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Mississippi House Backs NIL Tax Exemption for College Athletes

The bill now awaits Senate action, reflecting a state-by-state push to use tax policy as a recruiting tool.

Overview

  • The Mississippi House passed HB 4014 to exclude college athletes’ name, image and likeness earnings from state income tax.
  • If the Senate approves, the measure would move to the desk of Gov. Tate Reeves for consideration.
  • Supporters say the exemption would boost recruiting for Ole Miss and Mississippi State, with Rep. Trey Lamar urging Mississippi to match rival states.
  • Forbes estimates that at Mississippi’s 4.4% rate an athlete with $4 million in Mississippi-sourced NIL income could save about $176,000.
  • The move adds to a patchwork of state rules that includes Arkansas’ NIL tax exemption and laws in Missouri and Texas curbing NCAA probes, as NCAA leaders press for a federal framework and a White House roundtable this week was reported as uncertain.