Name, Image, and Likeness Education
Check the map below to learn about the status of name-image-likeness legislation in your state and the state tax rules you’ll need to understand as you guide your student-athletes.
Purple: Final legislation
Green: Legislation pending
Grey: No activity
Last updated: February 2nd, 2021
Stay up to date on state NIL legislation
You’re busy enough supporting student-athletes and advancing your athletics programs into the future. And that future is uncertain when it comes to the impact of name, image and likeness (NIL).
Allowing student-athletes to profit from NIL use gives them a “piece of the pie” without the university directly paying them for performance. With this possibility, however, comes a financial and tax impact:
How should they report this income?
When does state nexus come into play?
Who will help these athletes work through these and other complicated financial issues?
As a department that partners with our firm's Individual Tax Services Team, we have the combination of knowledge and experience you need. Let us help you navigate these changes and guide you and your student-athletes to make the best financial choices for the future.
As the NCAA continues to work through the issue and states draft their own legislation, we’ll keep you posted on the latest developments and how they’ll impact your department and your student-athletes.
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At James Moore, we're passionate about many things. The success of your collegiate athletic department is at the top of that list. That's why we have a team of CPAs and consultants who are experts in your industry. It's our aim to partner with you to find the right solutions that will yield positive results you'll feel for years.
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