Georgia bill aimed at eliminating income tax on NIL was inspired by Nick Saban wanting to help Georgia Bulldogs coach Kirby Smart.

Lawmakers in the state of Georgia have introduced legislation to exempt NIL income earned by college athletes at in-state institutions from state income tax. State senator Brandon Beach, along with four co-sponsors,

Georgia head football coach Kirby Smart may as well have had his name on the NIL bill passed by the state senate on Tuesday.

Lawmakers in Georgia introduced legislation this week that would exempt NIL income from college athletes from state income tax. Known as the “Kirby Smart bill,” was brought forward by Georgia Senate Bill 71 on Tuesday.

Georgia lawmakers might exempt college athletes' NIL deals from state income tax. Former Alabama coach Nick Saban had a role in the Georgia's 'Kirby Smart bill.' Already boasting one of the highest rated football recruiting classes for 2025, the University of Georgia might soon have another incentive to attract top athletes to the school.