Katie Davis Quoted in CBS Sports Article on NIL Tax Exemptions

James Moore partner Katie Davis is featured in a recent CBS Sports article examining the growing trend of states exempting college athletes’ NIL earnings from state income tax. With Illinois joining Alabama and Georgia in proposing such exemptions, the move raises critical questions about fairness, financial impact and potential recruiting advantages.

Katie, who leads James Moore’s Collegiate Athletics and Higher Education segment teams, provides expert insight into the broader implications of these policies. She points out that while tax exemptions may seem like an incentive for athletes, they come with significant trade-offs for institutions and athletic programs.

“There are plenty of ways to create a recruiting advantage without completely eliminating state income taxes, and coaches should consider the impact of such exemptions before touting them. After all, those taxes fund the very institutions that athletic departments rely on—especially now, when programs are asking for more institutional support to cover the multi-million dollar revenue share that’s hitting their budgets.”

You can read the full CBS Sports article here.