16 JAN 2026 / ACCOUNTING & TAXES

The Subtle NIL Tax Edge Behind Miami and Indiana’s Championship Season

Summary

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The article discusses the impact of state tax policies on the decisions of college football players since the introduction of Name, Image, and Likeness (NIL) in 2021. Changes in incentives due to state taxation could influence where players choose to play, potentially skewing college football competitions.

I keep thinking about the sound of cleats on concrete. That dull, echoing knock when a team walks through a tunnel. No music yet. Just footsteps and breath and the low murmur of someone cracking a joke that nobody really laughs at. It reminds me of the fi...

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The Subtle NIL Tax Edge Behind Miami and Indiana’s Championship Season

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