The Law & Business of College Sports

ATHENS, GA - JANUARY 14: Guard AJ Storr #2 of the Ole Miss Rebels looks to score as Guard Jeremiah Wilkinson #5 of the Georgia Bulldogs defends during the college basketball game between the Ole Miss Rebels and the Georgia Bulldogs on January 14, 2026, at Stegeman Coliseum in Athens, GA. (Photo by Jeffrey Vest/Icon Sportswire)

Mississippi’s New NIL Tax Bill Is About More Than Just NIL

Mississippi lawmakers are pushing HB 4014, a bill that would exempt certain college athlete NIL and revenue-sharing compensation from Mississippi state income tax. The bill is about more than taxes. It is about recruiting, retention, and how far a state is willing to go to make itself more competitive in the modern college sports marketplace.