“If college athletes are going to make money off their likenesses while in school, their scholarships should be treated like income. I’ll be introducing legislation that subjects scholarships given to athletes who choose to ‘cash in’ to income taxes.”—North Carolina Sen. Richard Burr, 2019

College athletics experienced some long-overdue changes during the Fall 2021 semester, as our student-athletes are now eligible to make money from the use of their name, image and likeness (NIL). Nearly 30 states have taken interim action, either through executive order or enactment of legislation, to allow student-athletes to finally earn income for their NIL.