How Nick Saban helped inspire NIL legislation in Georgia that would aid Kirby Smart in recruiting

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, filed Senate Bill 71 on Feb. 4, and the reasoning is simple: to assist Georgia and Georgia Tech in recruiting battles.

“I just think if we’re going to compete with Texas, Tennessee and Florida, who have no income tax, we’ve got to make sure Kirby Smart and Brent Key at our two major universities have the tools in their toolbox to be able to compete for these five-star athletes,” Beach told CBS Sports. “That’s all this bill does, is help Georgia and Georgia Tech be competitive with states that do not have an income tax.”