MS HB4099

Excludes NIL (Name, Image, Likeness) compensation from Mississippi state income tax for intercollegiate athletes at postsecondary educational institutions located in Mississippi

NIL compensation includes money, goods, or services provided in exchange for an athlete's name, image, or likeness, including revenue-sharing payments from schools or third-party "collectives"

Amends Section 27-7-15 of the Mississippi Code of 1972, which defines "gross income" for state income tax purposes

Effective date is January 1, 2026

Sponsored by Representative Shanks and referred to the Ways and Means Committee