DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 168 Original 2025 Regular Session Young
Abstract: Authorizes an individual income tax deduction of up to $12,500 earned by an
intercollegiate athlete for use of the athlete's name, image, or likeness and a corporation
income tax deduction of up to $12,500 per athlete for compensation paid for use of an
intercollegiate athlete's name, image, or likeness.
Proposed law authorizes an individual income tax deduction for compensation earned by an
intercollegiate athlete while attending a postsecondary education institution for use of the athlete's
name, image, or likeness. Proposed law limits the amount of the deduction to the actual amount of
compensation earned by an intercollegiate athlete for use of the athlete's name, image, or likeness
or $12,500, whichever is less.
Proposed law authorizes a corporate income tax deduction for compensation a taxpayer pays to an
intercollegiate athlete while the athlete is attending a postsecondary education institution for use of
the athlete's name, image, or likeness. Proposed law limits the amount of the deduction to the actual
amount of compensation paid by the taxpayer per intercollegiate athlete for use of the athlete's name,
image, or likeness or $12,500, whichever is less.
Proposed law defines an "intercollegiate athlete" as a student enrolled in a postsecondary education
institution who participates in an athletic program. Further defines a "postsecondary education
institution" as a La. public postsecondary education institution or nonpublic postsecondary education
institution that receives or disburses any form of state financial assistance, including scholarships
and grants.
Proposed law excludes compensation earned by an intercollegiate athlete or paid to an intercollegiate
athlete for use of the athlete's name, image, or likeness to endorse tobacco, alcohol, illegal substances
or activities, banned athletic substances, or any form of gambling or gaming, including sports
wagering or for compensation paid or earned beyond the athlete's participation in an athletic program
at a postsecondary education institution.
Proposed law authorizes the secretary of the Dept. of Revenue to promulgate rules in accordance
with the Administrative Procedure Act to implement the provisions of proposed law.
Proposed law applies to compensation earned by or paid to an intercollegiate athlete while the athlete
is attending a postsecondary education institution on or after Jan. 1, 2026.
Effective Jan. 1, 2026. (Amends R.S. 47:293(10); Adds R.S. 47:287.71(B)(10), 287.748, 293(9)(a)(ii), and 297.6)