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,

The sponsor of a Georgia Senate bill that would exempt college athletes from state income tax for NIL compensation is calling it 'the Kirby Smart bill'

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