State-by-State Analysis of Federal, State & Local NIL Requirements & Statutes
Since the House v. NCAA settlement, every Division I program operates under one federal compliance framework — but state tax obligations and local rules still differ. Select a state below for a 2026 breakdown built for athletic directors, compliance officers, sports agents, and CPAs.
All 50 States at a Glance
State income tax rate, jock tax status, and Division I footprint for every state.
| State | D1 Schools | State Income Tax | Jock Tax | Key Advantage |
|---|---|---|---|---|
| Alabama | 10 | 5.0% | No | High D1 concentration |
| Alaska | None | 0% | No | No state income tax |
| Arizona | 3 | 2.5% | No | Low flat tax rate |
| Arkansas | 2 | 4.9% | No | Low flat tax rate |
| California | 26 | 12.3% | Yes | High tax + jock tax |
| Colorado | 5 | 4.4% | No | Low flat tax rate |
| Connecticut | 7 | 6.99% | No | Low flat tax rate |
| Delaware | 2 | 6.6% | No | Low flat tax rate |
| Florida | 13 | 0% | No | No state income tax |
| Georgia | 10 | 5.75% | No | High D1 concentration |
| Hawaii | 1 | 11.0% | No | Low flat tax rate |
| Idaho | 2 | 5.8% | No | Low flat tax rate |
| Illinois | 13 | 4.95% | No | High D1 concentration |
| Indiana | 10 | 3.15% | No | High D1 concentration |
| Iowa | 4 | 6.0% | No | Low flat tax rate |
| Kansas | 3 | 5.7% | No | Low flat tax rate |
| Kentucky | 6 | 5.0% | No | Low flat tax rate |
| Louisiana | 12 | 4.25% | No | High D1 concentration |
| Maine | None | 7.15% | No | Low flat tax rate |
| Maryland | 9 | 5.75% | No | Low flat tax rate |
| Massachusetts | 10 | 9.0% | No | High D1 concentration |
| Michigan | 7 | 4.25% | No | Low flat tax rate |
| Minnesota | 1 | 9.85% | No | Low flat tax rate |
| Mississippi | 6 | 5.0% | No | Low flat tax rate |
| Missouri | 5 | 4.95% | No | Low flat tax rate |
| Montana | 2 | 6.75% | No | Low flat tax rate |
| Nebraska | 3 | 6.64% | No | Low flat tax rate |
| Nevada | 2 | 0% | No | No state income tax |
| New Hampshire | None | 0% | No | No state income tax |
| New Jersey | 11 | 10.75% | No | High D1 concentration |
| New Mexico | 2 | 5.9% | No | Low flat tax rate |
| New York | 22 | 10.9% | Yes | High tax + jock tax |
| North Carolina | 18 | 4.75% | No | High D1 concentration |
| North Dakota | 2 | 2.9% | No | Low flat tax rate |
| Ohio | 13 | 3.99% | No | High D1 concentration |
| Oklahoma | 4 | 4.75% | No | Low flat tax rate |
| Oregon | 4 | 9.9% | No | Low flat tax rate |
| Pennsylvania | 14 | 3.07% | No | High D1 concentration |
| Rhode Island | 2 | 5.99% | No | Low flat tax rate |
| South Carolina | 12 | 7.0% | No | High D1 concentration |
| South Dakota | 2 | 0% | No | No state income tax |
| Tennessee | 12 | 0% | No | No state income tax |
| Texas | 21 | 0% | No | No state income tax |
| Utah | 6 | 4.85% | No | Low flat tax rate |
| Vermont | None | 8.75% | No | Low flat tax rate |
| Virginia | 14 | 5.75% | No | High D1 concentration |
| Washington | 5 | 0% | No | Low flat tax rate |
| West Virginia | 2 | 5.12% | No | Low flat tax rate |
| Wisconsin | 1 | 7.65% | No | Low flat tax rate |
| Wyoming | 1 | 0% | No | No state income tax |
Federal Framework Overview (All States)
Every state now operates under the same federal compliance structure:
NIL Go
Mandatory disclosure for all D1 third-party deals ≥ $600 within 5 business days.
Revenue Sharing Cap
$20.5M base for 2026, escalating to $32.9M over 10 years.
CSC Enforcement
The College Sports Commission oversees compliance — not the NCAA directly.
Federal Supremacy
The House Settlement supersedes most pre-2025 state NIL laws.
Don't see your state?
NILVaultAI supports compliance and multi-state tax documentation across all 50 states. Book a consultation and we'll walk through your program's specific requirements.