By Jonathan X. Simmons
cleveland.com
(TNS)
CLEVELAND, Ohio — In the high‑stakes world of college football recruiting every edge can swing the next star quarterback or five‑star defensive end.
The Mississippi House of Representatives may have just armed Ole Miss, Mississippi State and every in‑state program with one of the most powerful tools on the market, passing legislation that would make name, image and likeness earnings tax-exempt for college athletes at the state level.
The bill, HB 4014, passed on February 25 and now moves to the Mississippi Senate for consideration before potentially reaching Gov. Tate Reeves’ desk.
Rep. Trey Lamar argued the provision would make Mississippi universities more competitive in recruiting top athletes, stating that “NIL is taking the country and coming by storm,” according to the Clarion Ledger.
The legislation would give Ole Miss and Mississippi State a recruiting advantage similar to schools in Florida, Tennessee and Texas, which have no state income tax, and Arkansas, which passed a similar NIL tax exemption in 2025.
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Rep. Dan Eubanks pushed back on the bill during House debate.
“Why would they not be taxed like any other employee?” Eubanks asked Lamar in the House per the Clarion Ledger. “Is the only incentive for us doing this because other states are doing it? I just don’t know why they’re being treated different than anyone else in the world.”
For someone like star Ole Miss quarterback Trinidad Chambliss, who is set to make roughly $5 million in NIL earnings next year this is great news. It’s even better for an Ole Miss team that will be looking for Chambliss’ replacement after next season.
Mississippi currently charges a four-percent tax on anyone making more than $10,000 per year, and while the state is set to eliminate its income tax in the coming years, this bill would allow student-athletes to benefit immediately, though NIL earnings would remain subject to federal income tax.
Photo credit: University of Mississippi/Ole Miss Athletics
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©2026 Advance Local Media LLC. Visit cleveland.com. Distributed by Tribune Content Agency LLC.
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