Lawmakers in Georgia introduced legislation this week that would exempt NIL income from college athletes from state income tax. Known as the “Kirby Smart bill,” was brought forward by Georgia Senate Bill 71 on Tuesday.

In the NIL and transfer portal era, the playing field has never been more level. Which means every minuscule advantage can go a long way, and the state of Georgia has recently introduced a bill that could give college programs in the state a leg up on the competition.