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Tax Write-Offs for College Athlete Pay Would Be Banned in Bill

  • Funds directed to pay student athletes wouldn’t get deduction
  • Universities would be exempt from donation deduction ban
Senator John Thune, a Republican from South Dakota, speaks during a news conference at the US Capitol in Washington, on Sept. 28. 

Senator John Thune, a Republican from South Dakota, speaks during a news conference at the US Capitol in Washington, on Sept. 28. 

Photographer: Samuel Corum/Bloomberg

College boosters would be blocked from getting a tax deduction for donations that are used to compensate student athletes for use of their name, image or likeness, under a bipartisan bill introduced Wednesday in the Senate.

Senators John Thune, a South Dakota Republican and Ben Cardin, a Democrat from Maryland, introduced their legislation to prohibit individuals and organizations from getting charitable contribution tax deductions for donations specifically targeted for what’s known as NIL -- referring to name, image and likeness -- payments in college and university athletic programs.