Constitutional LawFeaturedSports LawTax Law
Taxing the Game: Are College Athletes the Next Targets of State Revenue?
August 11, 2025By Justin Fisher
As college athletes begin to earn income through Name, Image, and Likeness (“NIL”) deals, they are becoming exposed to tax regimes that college sports are not ready to deal with. One of the most notable tax policies is the “Jock Tax,” which targets income earned by athletes in various states. The jock tax has traditionally […]