HB4014

Income tax; exclude NIL compensation from gross income.

Failed·3/17/26

Mississippi HB4014 proposes to exclude NIL compensation from gross income for state income tax purposes.

Mississippi HB4014 amends the state income tax law to revise the definition of "gross income" to exclude NIL compensation. NIL compensation refers to money, goods, or services provided to intercollegiate athletes while enrolled at a postsecondary educational institution in Mississippi. This change aims to align state tax law with the evolving landscape of college athletes' earnings.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

D
1
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

House Passed

76 Yea

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32 Nay

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14 Not Voting

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History

Mar 17

Senate

Died In Committee

Mar 4

Senate

Referred To Finance

Feb 26

House

Transmitted To Senate