NIL income tax deduction

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 2 Compare versions History 2 Sponsors

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.

Chamber: House
Introduced: Apr 23, 2025
Last action: Apr 23, 2025 — Referred to Committee on Ways and Means
Session: 2025-2026
Momentum: 35 · Low

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 6%, measured from SC's completed sessions
Momentum -3 35/100 from the pace of recorded action
Time since last action -22 537 days quiet

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