2025-2026 Regular Session • South Carolina Legislature
H4395: NIL income tax deduction
Legislative Summary
Amend The South Carolina Code Of Laws By Amending Section 12-6-1140, Relating To Income Tax Deductions, So As To Provide An Income Tax Deduction For Income Received By Student Athletes For The Use Of Their Name, Image, Or Likeness.
Demographic Impact
Overall analysis of equity impact
60% Positive
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Bill History
4/23/2025
Introduced and read first time
House of Representatives
4/23/2025
Referred to Committee on Ways and Means
House of Representatives
Status Information
Current Status
Introduced(4/23/2025)
Chamber
House of Representatives
Committee
Ways and Means(House of Representatives)
Sponsors
Democrat: 4
Republican: 1
Primary Sponsor
Jermaine Johnson
Democrat