Mississippi HB 4014, which would exclude athletes’ NIL earnings from the state’s income tax, is not advancing through the state’s Senate. Referred to the Senate Finance Committee, the bill did not advance out of committee ahead of the March 17 deadline.

Mississippi state Sen. Dean Kirby, who sits on the Senate Finance Committee, said on Monday in the committee meeting that several constituents have called complaining about the bill. Arkansas passed a bill in 2025 to exempt NIL money from income taxes. Florida, Texas and Tennessee are other states with SEC institutions that have no income tax.

“While I understand the House’s intention in making our colleges and universities more attractive to athletes during this new NIL era, it is my opinion that we should not provide additional special treatment for these athletes while the rest of Mississippians continue to pay income taxes,” Mississippi state Sen. Jeremy England recently said.

At the time the bill was passed through the House, it was touted as a recruiting advantage for Mississippi State and Ole Miss.

“NIL is taking the country and coming by storm,” Rep. Trey Lamar said, via the Clarion Ledger. “Other states are doing it, and I believe it’s time that Mississippi starts doing this as well.”

Ole Miss quarterback Trinidad Chambliss agreed to a new deal with the Rebels in January, which is valued at upward of $4 million. The NCAA denied his waiver appeal, but he was recently granted a preliminary injunction against the NCAA, which will allow him to play the 2026 season.

Mississippi was just the latest state to craft a bill that would put its universities and athletes at an advantage against the NCAA. Institutions across the country are operating under a patchwork of state laws. Lawmakers in Missouri and Texas have passed bills in recent years to prevent the NCAA from launching investigations into NIL activities. Missouri’s NIL law even allows high school recruits to enter into NIL deals and start earning endorsement money as soon as they sign with in-state colleges.