NCAA Tax Status Tied to Athletes’ Image Rights Under New Bill

The National Collegiate Athletic Association would lose its tax-exempt status if it continues its practice of prohibiting student athletes from controlling or profiting from their own images.

The Student-Athlete Equity Act (H.R. 1804), introduced March 14 by U.S. Rep. Mark Walker (R-N.C.) and co-sponsored by Rep. Cedric Richmond (D-La.), would amend part of the income tax code exempting “qualified amateur sports organizations” that conduct or develop talent for national and international competition. It would strip the NCAA of tax-exempt status if it “substantially restricts” an athlete’s use or profit from his own name, image or likeness.

It also could force ...