Matthew Hinton-Imagn Images
By Matt Moscona
The Mississippi House of Representatives made waves this week when they passed a bill that would exempt student athletes from paying state income tax on their NIL deals.
A Louisiana lawmaker attempted to introduce similar legislation last spring.
Rep. Dixon McMakin authored the bill that would have given the same exemption to athletes in Louisiana. There was not enough support for the bill, however, to have it heard in committee.
“The NIL tax bill was drafted to give Louisiana student-athletes the same opportunities other states are offering, protecting their ability to earn from their name, image and likeness while keeping talent and economic activity here at home,” McMakin said in a statement to LouisianaSports.net.
According to a note from the Legislative Fiscal Office, during the 2024-2025 school year, there were 427 Louisiana athletes conducting NIL deals that totaled $17 million. Should those deals have been state tax exempt, it would have cost the state $510,000 in revenue.
Louisiana’s state budget for the 2024-2025 fiscal year was $44.6 billion.
See the note here: ViewDocument.aspx
“We want Louisiana to be a champion for our schools and students, competing aggressively with other states so our universities remain strong, our communities benefit, and our athletes can thrive,” McMakin said. “Great teams and championship programs drive tourism, boost local businesses, increase enrollment and alumni giving. The economic impact of champions is real, and this bill helps keep those benefits in Louisiana.”
McMakin told LouisianaSports.net he is unsure if he will attempt to introduce the bill again in the legislative session
Arkansas has already passed similar legislation. Texas, Tennessee and Florida are states with Southeastern Conference schools that do not have state income tax.
The 2026 Louisiana Legislative Session convenes March 9.
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