The Growing Business of Sports: A Tax Playbook Review

Get your popcorn ready because there is nothing more exciting than the intersection of sports and tax! As a former Division II athlete, the current state of college sports and Name, Image, and Likeness (NIL) deals is fascinating. Student-athletes typically focus on maintaining good grades, practicing hard, and playing to the best of their abilities, but the Internal Revenue Code (Code) is unlike any playbook they’ve ever seen.