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NIL Legislation and Tax Information by State
With NIL information changing constantly, we created a map to navigate the quickly evolving NIL landscape. This state-by-state guide will help keep us all aligned with: when and where legislation is rolling out, if there are different compliance needs, what the tax implications are, as well as some answers to frequently asked questions.
Key NIL Stats for Every State
- Passed Legislation
- Proposed Legislation
- No Proposed Legislation
- Repealed/Sunset Law
Approximate number of student-athletes estimated per institution is ~300. Last Updated 04/4/22
Alabama
- NIL Status: Repealed
- Effective Date: February 3, 2022
- NCAA Schools: 19
- NCAA Student Athletes: ~5700
- High School NIL: Proposed
Alaska
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 2
- NCAA Student Athletes: ~600
- High School NIL: Yes
Arizona
- NIL Status: Signed into Law
- Effective Date: July 23, 2021
- NCAA Schools: 4
- NCAA Student Athletes: ~1200
- High School NIL: Yes
Arkansas
- NIL Status: Signed into Law
- Effective Date: Jan 1, 2022
- NCAA Schools: 14
- NCAA Student Athletes: ~4200
- High School NIL: Yes but Limited
California
- NIL Status: Signed into Law
- Effective Date: Sept 1, 2021
- NCAA Schools: 59
- NCAA Student Athletes: ~17,700
- High School NIL: Yes
Colorado
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 16
- NCAA Student Athletes: ~4800
- High School NIL: Yes
Connecticut
- NIL Status: Signed into Law
- Effective Date: Sept 1, 2021
- NCAA Schools: 20
- NCAA Student Athletes: ~6,000
- High School NIL: Yes
Delaware
- NIL Status: Signed into Law
- Effective Date: July 1, 2023
- NCAA Schools: 4
- NCAA Student Athletes: ~1200
- High School NIL: No
Florida
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 26
- NCAA Student Athletes: ~7800
- High School NIL: Yes
Georgia
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 31
- NCAA Student Athletes: ~9300
- High School NIL: Yes
Hawaii
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 4
- NCAA Student Athletes: ~1200
- High School NIL: No
Idaho
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 4
- NCAA Student Athletes: ~1200
- High School NIL: Yes
Illinois
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 40
- NCAA Student Athletes: ~12,000
- High School NIL: Yes
Indiana
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 23
- NCAA Student Athletes: ~6,900
- High School NIL: No
Iowa
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 15
- NCAA Student Athletes: ~4500
- High School NIL: Yes
Kansas
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 8
- NCAA Student Athletes: ~2400
- High School NIL: Yes but Limited
Kentucky
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 13
- NCAA Student Athletes: ~4,800
- High School NIL: Yes
Louisiana
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 13
- NCAA Student Athletes: ~3,900
- High School NIL: Yes
Maine
- NIL Status: Signed into Law
- Effective Date: 7/31/2022
- NCAA Schools: 12
- NCAA Student Athletes: ~3,600
- High School NIL: Yes
Maryland
- NIL Status: Signed into Law
- Effective Date: July 1, 2023
- NCAA Schools: 20
- NCAA Student Athletes: ~6,000
- High School NIL: Yes
Massachusetts
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 52
- NCAA Student Athletes: ~15,600
- High School NIL: Yes
Michigan
- NIL Status: Signed into Law
- Effective Date: Dec 31, 2022
- NCAA Schools: 25
- NCAA Student Athletes: ~7500
- High School NIL: No
Minnesota
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 30
- NCAA Student Athletes: ~9,000
- High School NIL: Yes
Mississippi
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 11
- NCAA Student Athletes: ~3300
- High School NIL: No
Missouri
- NIL Status: Signed into Law
- Effective Date: Aug 28, 2023
- NCAA Schools: 23
- NCAA Student Athletes: ~6900
- High School NIL: Yes but Limited
Montana
- NIL Status: Signed into Law
- Effective Date: Jun 1, 2023
- NCAA Schools: 25
- NCAA Student Athletes: ~7,500
- High School NIL: No
Nebraska
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 7
- NCAA Student Athletes: ~2100
- High School NIL: Yes
Nevada
- NIL Status: Signed into Law
- Effective Date: Jan 1, 2022
- NCAA Schools: 2
- NCAA Student Athletes: ~600
- High School NIL: Yes but Limited
New Hampshire
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 10
- NCAA Student Athletes: ~3000
- High School NIL: Yes
New Jersey
- NIL Status: Signed into Law
- Effective Date: June 1, 2023
- NCAA Schools: 27
- NCAA Student Athletes: ~8100
- High School NIL: Yes
New Mexico
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 5
- NCAA Student Athletes: ~1,500
- High School NIL: Yes
New York
- NIL Status: Signed into Law
- Effective Date: Nov 21, 2022
- NCAA Schools: 95
- NCAA Student Athletes: ~28,500
- High School NIL: Yes
North Carolina
- NIL Status: Rescinded
- Effective Date: March 8, 2024
- NCAA Schools: 46
- NCAA Student Athletes: ~13,800
- High School NIL: Yes but Limited
North Dakota
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 4
- NCAA Student Athletes: ~1,200
- High School NIL: Yes
Ohio
- NIL Status: Signed into Law
- Effective Date: June 28, 2021
- NCAA Schools: 46
- NCAA Student Athletes: ~13,800
- High School NIL: No
Oklahoma
- NIL Status: Signed into Law
- Effective Date: May 25, 2023
- NCAA Schools: 15
- NCAA Student Athletes: ~4,500
- High School NIL: Yes
Oregon
- NIL Status: Signed into Law
- Effective Date: June 29, 2021
- NCAA Schools: 10
- NCAA Student Athletes: ~3,000
- High School NIL: Yes
Pennsylvania
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 97
- NCAA Student Athletes: ~29,100
- High School NIL: Yes
Rhode Island
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 8
- NCAA Student Athletes: ~2,400
- High School NIL: Yes
South Carolina
- NIL Status: Signed into Law
- Effective Date: May 21, 2024
- NCAA Schools: 26
- NCAA Student Athletes: ~7,800
- High School NIL: No
South Dakota
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 7
- NCAA Student Athletes: ~2,100
- High School NIL: Yes
Tennessee
- NIL Status: Signed into Law
- Effective Date: April 20, 2022
- NCAA Schools: 25
- NCAA Student Athletes: ~7,500
- High School NIL: Yes
Texas
- NIL Status: Signed into Law
- Effective Date: July 1, 2021
- NCAA Schools: 53
- NCAA Student Athletes: ~15,900
- High School NIL: No
Utah
- NIL Status: Signed into Law
- Effective Date: May 1, 2024
- NCAA Schools: 8
- NCAA Student Athletes: ~2,400
- High School NIL: Yes
Vermont
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 8
- NCAA Student Athletes: ~2,400
- High School NIL: Yes
Virginia
- NIL Status: Signed into Law
- Effective Date: Aug 10, 2021
- NCAA Schools: 37
- NCAA Student Athletes: ~11,100
- High School NIL: Yes
Washington
- NIL Status: Signed into Law
- Effective Date: June 6, 2024
- NCAA Schools: 13
- NCAA Student Athletes: ~3,900
- High School NIL: Yes
West Virginia
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 15
- NCAA Student Athletes: ~4,500
- High School NIL: No
Wisconsin
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 30
- NCAA Student Athletes: ~9,000
- High School NIL: No
Wyoming
- NIL Status: No Bill
- Effective Date: N/A
- NCAA Schools: 1
- NCAA Student Athletes: ~300
- High School NIL: No
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