Wilson Alexander of The Advocate reports that Louisiana will become the latest state to introduce a bill exempting NIL money from state income tax. The bill’s author, Rep. Dixon McMakin, R-Baton Rouge, is quoted in the article as saying, “Other states — Illinois, Alabama and Georgia — have bills right now to make it where NIL compensation is exempt from state income tax. We will be competing with those other states, and we’re not gonna let them outcompete us.”
I assume you have to throw in states like Texas, which has no state income tax