Excludes from gross income tax income received by student-athletes for use of their name, image, or likeness.
Establishes protections for student-athletes and certain institutions of higher education concerning name, image, or likeness compensation; repeals "New Jersey Fair Play Act."
Establishes protections for student-athletes and certain institutions of higher education concerning name, image, or likeness compensation; repeals "New Jersey Fair Play Act."
Income Tax; to exempt compensation earned by a student athlete for the use of their name, image, or likeness from income tax
Authorizes an individual income tax deduction for compensation earned by certain intercollegiate athletes for use of their name, image, or likeness (OR DECREASE GF RV See Note)
Authorizes income tax deductions for income earned by an intercollegiate athlete and compensation paid by a taxpayer for use of an intercollegiate athlete's name, image, or likeness (OR DECREASE GF RV See Note)
Intercollegiate athletics; student-athletes, compensation for name, image, or likeness.
Collegiate athletics: student athlete compensation.
Income Taxes; taxable net income compensation of athletes for the use of the athlete's name, image, or likeness; exempt
Provides relative to compensation of collegiate student athletes for use of their name, image, or likeness