Last week, State Rep. Joe Lovvorn made major headlines when he filed a bill that, if passed, would make earnings of college athletes in the state of Alabama through Name, Image, and Likeness (NIL) exempt from state income taxes.

HB240, known as the “Competitive Edge NIL Tax Cut Act,” has a goal of benefiting schools within the state from a competitive standpoint in recruiting against out of state schools.

With a similar bill being proposed in the state of Georgia last month, Lovvorn (R-Auburn) said his intent is to prevent schools in the Yellowhammer State from falling behind SEC counterparts.

During an appearance on Alabama Public Television’s Capitol Journal, he explained his stance on the bill, saying that while he does not approve of NIL and the place it’s put college athletics in — it’s an unavoidable reality.

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“First of all, [I] am not a fan of NIL nor a fan of the transfer portal or how they’re working in unison in sports today,” State Rep. Lovvorn said. “However, it’s the rules that we have to play under, and if we’re gonna have to follow those rules, I want to make sure that we give Alabama sport teams the most competitive advantage they can have.”

“All our universities in the state, anything we can do to give us a leg up to recruit that student athlete to our state, I want us to have those tools available. Other states don’t have an income tax, or they’re looking to do away with their income tax with an NIL contract…this would remove the state income tax portion and give us a competitive advantage when we’re going up against states that either have no income tax, or they’re looking to do away with that.”

Lovvorn went on to argue that as the massive amounts these student athletes are commanding through NIL increases, so does the savings in terms of an income tax, using $50,000 saved on a million dollar deal as an example.

Critics have argued savings from an unprecedented income tax cut like this should be passed onto all state residents, not just the the student athletes who are already making in the seven-figure range.

After all, it stands to reason the rabid fanbases who fill up the stadiums every Saturday and make these athletes so desirable due to a relentless push towards producing results on the football field and basketball court should benefit from any sort of savings as much as the athletes themselves.

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Without the fans, many of which being residents of the state, athletes aren’t earning the level of compensation it seems through various valuations.

Lovvorn addressed criticism involving those who feel as if it’s not fair for millionaire student athletes to not pay income tax while everyday Alabamians continue to.

“I can certainly see that. I can understand it,” Lovvorn said.

“I’m not a fan of income tax — period — myself. So, I understand it. But if this is the rules and we’re gonna have to compete against say a Georgia…If we can make sure we’re giving the competitive advantage to our state, this is one way to do it.”

“I have some of that same criticism myself, and I understand it, but we all benefit when our teams are performing at the top level in our state, and we’re seeing that now in basketball, and I’m very excited about all the teams rolling in the football season this fall as well,” he said.