At Connextions Foundation, we remain committed to keeping student-athletes informed about the ever-evolving landscape of Name, Image, and Likeness (NIL) rights. In a major development, a new Georgia state Senate bill, introduced on Monday, seeks to exempt NIL earnings from state income tax—a move that could significantly impact college recruiting and athlete compensation.

A Competitive Advantage for Georgia Universities

Introduced by Senators Brandon Beach, Greg Dolezal, Ben Watson, Carden Summers, and Frank Ginn, the proposed bill would give Georgia universities a distinct advantage in recruiting top-tier athletes. With Georgia’s current state income tax rate at 5.39%, eliminating taxation on NIL earnings could make playing for Georgia schools a more attractive financial proposition compared to other states with income taxes.

This legislation would also put Georgia in line with SEC rivals Tennessee, Florida, and Texas—states that already enjoy the benefits of having no state income tax. By making NIL compensation tax-free, Georgia schools could level the playing field and enhance their ability to retain elite talent.

Georgia’s Proactive NIL Stance

This bill follows Georgia Governor Brian Kemp’s executive order in September, which barred the NCAA from penalizing institutions for compensating athletes for NIL. This proactive stance underscores the state’s commitment to positioning its schools and athletes for success in the NIL era.

A Nationwide Trend in NIL Legislation

Georgia is not alone in its efforts to shield athletes and institutions from restrictive NCAA policies. States such as Missouri and Texas have passed laws preventing the NCAA from investigating NIL activities, further highlighting the fragmented nature of NIL regulations across the country. Missouri’s law even allows high school recruits to start earning NIL endorsements as soon as they commit to in-state colleges, a policy that could inspire similar measures in other states.

Implications for Student-Athletes

If passed, this bill would allow Georgia-based student-athletes to maximize their earnings without the burden of state income tax. For young athletes making career-altering decisions, financial considerations play a crucial role, and this legislation could make Georgia universities a more appealing choice.



At Connextions Foundation, we believe in empowering student-athletes with the knowledge to navigate the NIL landscape effectively. We will continue to monitor this bill’s progress and provide updates on how it may impact athletes across the nation.