NIL: Residency Matters
Publication Date
1-1-2025
Document Type
Article
Publication Title
ATA Journal of Legal Tax Research
Volume
23
Issue
1
DOI
10.2308/JLTR-2023-004
First Page
34
Last Page
52
Abstract
In 2021, NCAA v. Alston gave student athletes the opportunity to compensation for their name, image, and likeness (NIL).1 Then, in 2024, the National Collegiate Athletic Association (NCAA) and the Power Conferences2 settled antitrust cases for $2.8 billion and 22 percent of Power Conferences’ average revenues.3 This paper overviews legal aspects of student athlete rights and income tax residency presumption rules and addresses the impact of NIL on students, practitioners, and state tax agencies.
Keywords
NIL, state tax, state tax residency, student athletes
Department
Accounting and Finance
Recommended Citation
Joel M. Busch and Caroline Chen. "NIL: Residency Matters" ATA Journal of Legal Tax Research (2025): 34-52. https://doi.org/10.2308/JLTR-2023-004
