Sports
Tax-free NIL payments to college athletes? One state hopes it will give its schools an edge.
By Weston Blasi
A bill exempting name, image and likeness earnings from state income tax has been signed into law in Arkansas
The fight in recruiting college athletes will now include taxes.
Colleges across the nation are locked in a constant battle over high school and college transfers to improve their sports teams, particularly in big revenue-generating sports like football and men’s basketball. Recruiting athletes is a tough endeavor, but colleges in Arkansas were just given a big edge.
Arkansas became the first state in the U.S. to enact a law that exempts name, image and likeness payments (NIL) from its state income tax. Arkansas Gov. Sarah Huckabee Sanders, a Republican, signed the bill into law in April, and it will be retroactive to Jan. 1, 2025 as part of the Arkansas Student-Athlete Publicity Rights Act.
Under the new law, all NIL and university revenue-sharing funds received by student athletes will be exempt from state income tax. The legislation also mandates that financial details concerning payments to athletes will be kept confidential and are not subject to the Freedom of Information Act.
“Income received by a student athlete from an institution of higher education as compensation for the use of his or her name, image, or likeness or as a percentage of institutional athletic revenue permitted by the institution of higher education’s governing athletic association or conference under this subchapter is exempt from state income tax,” the law states.
The top state income-tax rate in Arkansas for individuals is 3.9%.
Of course, this is a state-only law, and any income an athlete earns from NIL deals are still subject federal income tax.
See: Here’s how much money Shedeur Sanders lost out on by falling to the fifth round of the NFL draft
What will the implementation of this new law actually do? Experts said it’s mainly about recruiting players.
“A state would do this to really prioritize college athletics,” Daniel S. Greene, an attorney who specializes in business and NIL, told MarketWatch. “It’s all about recruiting and giving your schools the best chance to bring in the best kids any way you can.”
No state income tax could could help coaches and NIL collectives in their recruiting process, particularly to athletes who care most about maximizing earnings.
“I’ve followed state legislatures closely, and the states down south really care about college athletics, and they really want their football teams to be super competitive,” Greene said. “They can say to their kids, ‘Hey come here, there’s also no taxes.'”
Tim Frith, a sports attorney at WLJ Sports Law, said this new regulation could be a “major recruiting tool for schools in Arkansas.”
But one lawmaker in Arkansas said that the new law won’t give Arkansas an unfair advantage over rivals – instead it will even the playing field. That’s because some nearby states that Arkansas competes with for top college athletes don’t have any state income tax at all.
The tax exemption will assist Arkansas schools in attracting athletes that bring “a significant amount of revenue to the state,” Arkansas Senate President Bart Hester said. And it also will help Arkansas schools “keep up with Tennessee and Texas and other states that do not have a state income tax,” he added.
In other states, such as Alabama, Georgia, Illinois and Louisiana, similar bills have been introduced but have not yet been signed into law.
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The move by Arkansas comes as the the NIL system surrounding college athletics is being stressed.
Top college football players are now earning millions annually through NIL deals. For instance, University of Miami quarterback Carson Beck’s NIL value is $4.3 million, and Ohio State wide receiver Jeremiah Smith’s is $4 million, according to On3.
The NCAA recently approved rule changes in April that could significantly alter college sports. These proposals involve revising NIL guidelines and establishing a revenue-sharing model where schools could distribute $20.5 million across all athletes in all sports.
In an unprecedented event this month, a college quarterback effectively held out for a better NIL contract, a tactic usually seen in professional sports. Former University of Tennessee quarterback Nico Iamaleava missed practice and subsequently transferred to UCLA due to discontent with his NIL earnings and his situation with the team.
“I’m not certain that this is going to become very common, as collectives have become wiser and craftier in the creation of their contracts, which tend to seek to avoid situations like this,” Darren Heitner, a lawyer who brokers NIL deals for student athletes, told MarketWatch about the holdout. “I have seen many such arrangements where collectives seek to claw back monies paid out or even receive liquidated damages, but I wonder whether athletes will be deterred unless/until a major action is initiated to enforce such language.”
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Read on: Here’s how much money Paige Bueckers and the other WNBA 2025 draft picks will earn
-Weston Blasi
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Sports
Grace Camerlingo Earns Patriot League Women’s Rookie of the Week
Camerlingo sizzled in the 60-meter dash finals, recording a time of 7.62 to finish second in the event, and it required a personal record (7.59) by the winner from Penn State, to edge the Bison freshman. More impressively, Camerlingo improved upon her preliminary mark of 7.68, displaying veteran stamina.
“It was a great opener for Grace,” said Bucknell sprints coach Richard Alexander. “She came to Bucknell without much track experience, so she is just scratching the surface of her potential.”
Her 7.62 time slotted her third in the Bucknell record book between Orange & Blue legends Meghan Quinn and current Bison multi & jumps coach Kaitlin Salisbury.
Bucknell track & field returns to action next month at the Nittany Lion Challenge.
Sports
Volleyball Senior Trio Earns AVCA All-Region Honors
The 213 student-athletes who made All-Region represent 109 different schools.
This year’s awards mark the 11th straight year that Creighton has had two or more student-athletes earn First Team All-Region acclaim, putting the Bluejays in elite company with the likes of Texas (25 straight years), Kentucky (16), Minnesota (16), Nebraska (15), Wisconsin (14) and Pittsburgh (11).
Creighton’s 36 First Team All-Region selections since 2015 ranks 10th-most nationally, trailing only Nebraska (51), Kentucky (49), Texas (48), Minnesota (46), Stanford (46), Pittsburgh (45), Wisconsin (41), Florida (38) and Louisville (38).
Maeder is in her first season at Creighton, but fifth overall in college after four years at Cal. In her lone season with the Bluejays, Maeder has been a seven-time BIG EAST Setter of the Week and leads the league with 10.69 assists per set. The Ried, Switzerland product also ranks fourth in the BIG EAST with 0.41 aces per set and directs a Bluejay offense that hits a league-best .292. Maeder was named All-BIG EAST and named BIG EAST Setter of the Year.
Martin is the BIG EAST’s only player on the AVCA National Player of the Year Watch List, and lived up to the Preseason BIG EAST Player of the Year hype she was anointed by league coaches before the fall. Martin finished in the top 10 in the BIG EAST in league play in points per set (5.16), kills per set (4.52), aces per set (0.50) and hitting percentage (.376). In her career, she’s fourth in CU history with 1,607 kills and third with 127 aces. The Overland Park, Kan., native was named BIG EAST Tournament MVP and was recently the second pick in the Major League Volleyball Draft. This is Martin’s third straight First Team All-Region accolade, making her just the fifth player in program history to be honored three times or more along with Jaali Winters (2015-18), Kendra Wait (2021-24), Kelli Browning (2012-14) and Norah Sis (2021, 2022, 2024).
Reinhardt is a sixth-year senior who became the winningest player (123) in program history and in position to set a CU single-season record for hitting percentage. She owns 801 career kills, is fourth in program history with 530 blocks and fifth with a .333 hitting percentage. Reinhardt was the eighth pick in the Major League Volleyball Draft from Cedarburg, Wis.
This is the second straight season Creighton has been in the West Region, a change from past years when CU was in the East Region and fought for honors among various teams from the Atlantic Coast Conference, America East Conference, Atlantic 10 Conference, BIG EAST Conference, Coastal Athletic Association, Ivy League, Mid-Eastern Athletic Conference and Patriot Leagues, in addition to then-independent Hartford.
No. 11 Creighton (27-5) is in the midst of its 14th straight trip to the NCAA Tournament and will travel to the campus of the University of Kentucky later today in anticipation of Thursday’s 12 p.m. Central contest vs. No. 8 Arizona State (28-3) that will be nationally-televised on ESPN2.
All-America honors will be announced next Wednesday (Dec. 17) prior to next week’s Final Four in Kansas City.
CENTRAL REGION
Player of the Year: Shaylee Myers, Kansas State University, OH, Sr.
Freshman of the Year: Jovanna Zelenovic, University of Kansas, RS
Coach of the Year: Bobbi Petersen, University of Northern Iowa
EAST COAST REGION
Player of the Year: Olivia Babcock, University of Pittsburgh, RS, Jr.
Freshman of the Year: Reagan Ennist, University of Virginia, OH
Coach of the Year: Dan Fisher, University of Pittsburgh
MIDWEST REGION
Player of the Year: Kenna Wollard, Purdue University, OH, Jr.
Freshman of the Year: Teodora Krickovic, Indiana University, S
Coach of the Year: Dave Shondell, Purdue University
NORTH REGION
Player of the Year: Mimi Colyer, University of Wisconsin, Sr., OH
Freshman of the Year: Ava Poinsett, Yale University, OH
Coach of the Year: Kelly Sheffield, University of Wisconsin
NORTHWEST REGION
Player of the Year:Julia Hanson, University of Minnesota, OH, Sr.
Freshman of the Year: Alanah Clemente, University of Oregon, RS
Coach of the Year: Keegan Cook, University of Minnesota
PACIFIC REGION
Player of the Year: Elia Rubin, Stanford University, OH, Sr.
Freshman of the Year: Logan Parks, Stanford University, S
Coach of the Year: Kevin Hambly, Stanford University
SOUTH REGION
Player of the Year: Eva Hudson, University of Kentucky, OH, Sr.
Freshman of the Year: Kassie O’Brien, University of Kentucky, S
Coach of the Year: Craig Skinner, University of Kentucky
SOUTHEAST REGION
Player of the Year: Flormarie Heredia Colon, University of Miami, OH, Sr.
Freshman of the Year: Lily Hayes, University of Florida, L
Coach of the Year: Heather Gearhart, Winthrop University
SOUTHWEST REGION
Player of the Year: Torrey Stafford, University of Texas, OH, Jr.
Freshman of the Year: Cari Spears, University of Texas, RS
Coach of the Year: Sam Erger, Southern Methodist University
WEST REGION
Player of the Year: Bergen Reilly, University of Nebraska, S, Jr.
Freshman of the Year: Suli Davis, Brigham Young University, OH
Coach of the Year: Dani Busboom Kelly, University of Nebraska
2025 AVCA DIVISION I REGION COACHES OF THE YEAR
The following coaches have been selected as this year’s AVCA Region Coaches of the Year. Each of the honorees can be considered for the AVCA National Coach of the Year, and the awards will be presented at the Coaches Honors Luncheon in Kansas City on Dec. 18, at the 2025 AVCA Convention.
CENTRAL REGION COACH OF THE YEAR
Bobbi Petersen, University of Northern Iowa
2025 Record (as of Dec. 9): 26-6
Petersen was named the Missouri Valley Coach of the Year for a conference-record, fourth-straight season. She helped UNI win 20 or more matches for the 22nd time in her 26-year career, and the squad gave her a 13th MVC regular-season championship and a third-consecutive undefeated conference season.
EAST COAST REGION COACH OF THE YEAR
Dan Fisher, University of Pittsburgh
2025 Record (as of Dec. 9): 28-4
Pittsburgh has been a force again this season under Fisher, who is in his 13th season on the sidelines for the Panthers. Fisher guided his 2025 squad to the school’s fourth-straight ACC title, and they are 28-4 heading into the regional round of this year’s NCAA Championship. He picked up his 400th win as a head collegiate coach in early September.
MIDWEST REGION COACH OF THE YEAR
Dave Shondell, Purdue University
2025 Record (as of Dec. 9): 26-6
The 24-year coaching veteran is enjoying another very successful season. In addition to notching career coaching win No. 500, he weathered losing a number of key transfers and kept Purdue playing at an elite level in 2025. Among his squad’s many accomplishments, they have recorded nine wins over ranked teams so far this season.
NORTH REGION COACH OF THE YEAR
Kelly Sheffield, University of Wisconsin
2025 Record (as of Dec. 9): 26-4
Another year, another stellar season for Sheffield and the Badgers. The veteran coach’s team is finding its stride at the right time, as they rolled through the early rounds of the 2025 NCAA Championship with a pair of sweeps and head into this week’s regional on an 11-match win streak. Early this season, he earned his 600th career coaching victory.
NORTHWEST REGION COACH OF THE YEAR
Keegan Cook, University of Minnesota
2025 Record (as of Dec. 9): 24-9
Cook has done a lot of impressive things in his career, but the fact that his team is in the Sweet 16 of the 2025 NCAA Championship is remarkable. His Gophers, who began the season ranked 12th, lost four starters to season-ending injuries early in the year. The team persevered, stayed in the poll all season, and got sixth in the Big Ten.
PACIFIC REGION COACH OF THE YEAR
Kevin Hambly, Stanford University
2025 Record (as of Dec. 9): 29-4
Despite losing a number of key players from last season, Hambly and the Cardinal have enjoyed a very successful campaign so far in 2025. His ninth season at Stanford included an Atlantic Coast Conference title and another NCAA Championship Sweet Sixteen appearance. Late this season, he earned his 400th career coaching victory.
SOUTH REGION COACH OF THE YEAR
Craig Skinner, University of Kentucky
2025 Record (as of Dec. 9): 27-2
Skinner more than earned his second-consecutive Region Coach of the Year award, as his team has taken no prisoners in 2025. They enter the Sweet 16 on a 24-match winning streak and ran the table in the Southeastern Conference, earning both the regular-season title—the school’s ninth in a row—and SEC Tournament championship.
SOUTHEAST REGION COACH OF THE YEAR
Heather Gearhart, Winthrop University
2025 Record (as of Dec. 9): 18-7
Gearhart made her third season as the head coach at Winthrop a memorable one. She helped the Eagles take home the 2025 Big South Conference regular-season title, after they went 12-2 in league play and closed the regular-season with a 10-match winning streak. The team had five players on the 2025 All-Big South teams.
SOUTHWEST REGION COACH OF THE YEAR
Sam Erger, Southern Methodist University
2025 Record (as of Dec. 9): 27-5
Erger and the Mustangs have solidified their place in the upper echelon of Division I volleyball in 2025. The fourth-year SMU coach has her team is in the Sweet Sixteen for the first time in program history. In the NCAA Championship second-round sweep of Florida over the weekend, she picked up her 100th career win at SMU.
WEST REGION COACH OF THE YEAR
Dani Busboom Kelly, University of Nebraska
2025 Record (as of Dec. 9): 32-0
Replacing a legend is never easy, but Busboom Kelly has proven that she’s up to the challenge in her first year as head coach at Nebraska. Her 2025 team has made history with a 30-0 regular-season record and 20-0 mark in Big Ten play. How dominant have the Huskers been? They enter the Sweet 16 having dropped only seven sets this season.
Sports
Cosby Named CIAA Track Athlete of the Week
WINSTON-SALEM, N.C. – Olivia Cosby from the Winston-Salem State University women’s track and field team has been named the Central Intercollegiate Athletic Association (CIAA) Women’s Track Athlete of the Week for week one, the league announced Tuesday morning.
Cosby, a junior from Fortson, Georgia opened her season with an impressive performance at the Visit Winston Salem College Kickoff at JDL. Cosby placed third in the 400m seeded with a time of 56.83 and later anchored the 4x400m relay to a total time of 3:58.54, closing her leg with a strong 58.72 split. Her effort set an early tone for the Rams as they launched their indoor campaign.
Sports
Southeastern’s McKelvey Earns AVCA All-Region Mention
HAMMOND, La. – The Southeastern Louisiana University volleyball team was honored Tuesday, when junior Kyra McKelvey was named an All-Central Region Honorable Mention by the American Volleyball Coaches Association.
The Navarre, Fla., native put together a career year in 2025, adding an All-Region mention to her Southland Conference Player of the Year award, along with SLC First Team honors. Tuesday marks McKelvey’s first time receiving an AVCA award. She is also the only current Lady Lion to have an AVCA accolade with Cicily Hidalgo earning an honorable mention from the association in 2024.
McKelvey helped the Lady Lions put together a 20-9 overall record with a 12-4 record in SLC play. She finished the season with the third-highest hitting percentage in the conference, reaching a .340 mark. The opposite hitter also ranked fourth in the league in kills per set, averaging 3.64 in the category for a total of 368 kills.
The junior posted double-digit kills in 22 of SLU’s 29 games during the 2025 season, tying a career-high of 21 kills in Southeastern’s match against Central Arkansas on Sept. 6.
DIGGIN’ IT CLUB / S CLUB
Fans interested in becoming active supporters of the Southeastern volleyball program are encouraged to join the Diggin’ It Club. Lion volleyball alums are encouraged to join the exclusive S Club, which is restricted to Southeastern athletic letter winners.
All membership fees and donations to both the Diggin’ It Club and S Club (volleyball) are available for the exclusive use of the Southeastern volleyball program. Membership information is available by contacting the Lion Athletics Association at laa@southeastern.edu or (985) 549-5091 or visiting www.LionUp.com.
SOCIAL MEDIA
For more information on Lady Lions Volleyball, follow @LionUpVB on X and Instagram or like /SLUathletics on Facebook.
Sports
Williams Named NEC Co-Rookie of the Week
Men’s Track & Field | 12/9/2025 2:02:00 PM
Nehemyah Williams (Woodbridge, Va./Woodbridge) was named NEC Co-Rookie of the Week after a huge performance from the freshman. During the Bison Opener, Williams competed in the men’s triple jump and finished with a jump for 14.35m. With this, he took the third spot on the leader board and the first spot in the NEC for triple jump.
Williams, Clark Gulycz, and Olivia Renk all were named Prime Performers as well. Gulycz (Whitehall, Pa./Allentown Central Catholic) finished in fourth place during the opener in shot put. He was not far behind his personal record (17.16m) with a throw of 17.07m.
Renk (Bridgeville, Pa./South Fayette) rounded out the Red Flash in awards. The sophomore, finished in second place during the women’s 200-meter dash. She had a time of 25.46. Renk also competed in the 60-meter to take the fourth spot with a time of 7.72.
Saint Francis will continue its run on Friday as they compete in the Wagner College Seahawk Shootout.
Sports
Myers Crowned AVCA Region Player of the Year
K-State was one of six Big 12 programs to land multiple players on the All-Region teams, as Myers and LeGrand each earned AVCA All-Region recognition for the first time in their careers. Myers was the only player from the conference to receive Player of the Year honors, while BYU’s Suli Davis collected West Region Freshman of the Year accolades.
Under third-year head coach Jason Mansfield, five players have combined for six All-Region honors. In total, K-State has now produced 43 All-Region selections in the program’s 52-year history.
A unanimous All-Big 12 First Team honoree, Myers capped a historic senior campaign with 498 kills (4.70 per set) and 547.0 points (5.16 per set), rewriting the K-State record book along the way.
Her 4.70 kills per set shattered the rally-scoring era single-season average, surpassing Liz Wegner-Busch’s 4.49 mark from 2001. Her 498 total kills tied for third in the rally-scoring era and seventh all-time in program history. She also delivered the Big 12’s top single-match performance of the year with a school-record 34 kills against West Virginia on October 1.
The Lincoln, Nebraska, native reached another milestone in the opening round of the NCAA Tournament, recording her 1,000th career kill with her ninth of the night to become just the 20th player in program history to join the club. She finished her career with 1,029 kills (3.20 per set), ranking ninth in the rally-scoring era and 19th all-time at K-State. Myers’ career kills-per-set mark stands seventh in the rally-scoring era, while her 1,148.5 career points rank 23rd in school history.
LeGrand, a Papillion, Nebraska, native, earned All-Region honors after delivering a breakout season marked by career highs across nearly every statistical category. She totaled 1,063 assists, 337 digs, 87 kills, 78 blocks and team-high 32 service aces. LeGrand’s 995 regular-season assists ranked sixth in the Big 12, while her 10.15 assists per set stood third in the league and 37th nationally.
She surpassed the 1,000-assist milestone for the first time in her career during Friday’s NCAA Tournament opener against USD. LeGrand also posted a team-leading 17 double-doubles, becoming just the ninth player in program history to reach the mark in a single season. She concludes her Wildcat career with 1,333 assists, 473 digs, 96 kills, 39 aces and 93 total blocks.
K-State’s season (18-10, 10-8 Big 12) concluded at the 2025 NCAA Division I Volleyball Championship after earning an at-large bid into the postseason. The Wildcats fell in three sets to No. 1 Nebraska in their 12th appearance in the second round, marking the program’s 19th all-time NCAA Tournament showing and first under Mansfield.
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