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,

Georgia bill aimed at eliminating income tax on NIL was inspired by Nick Saban wanting to help Georgia Bulldogs coach Kirby Smart.

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