· SC legislature · 2025-2026

NIL income tax deduction

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO PROVIDE AN INCOME TAX DEDUCTION FOR INCOME RECEIVED BY STUDENT ATHLETES FOR THE USE OF THEIR NAME, IMAGE, OR LIKENESS.

Sponsor

Heath Sessions (R-SC)

Introduced

2025-04-23

Policy area

Taxation

Latest action

Referred to Committee on Ways and Means