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S. 2897 117th Congress Senate

NIL Scholarship Tax Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for qualified scholarships does not apply to athletic scholar… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for qualified scholarships does not apply to athletic scholarships if the recipient receives certain income derived from the recipient's name, image, or likeness.

Introduced: September 29, 2021 See on congress.gov
Taxation AthletesHigher educationIncome tax exclusionSchool athleticsStudent aid and college costs
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 29, 2021
Introduced in Senate
Sep 29, 2021
Read twice and referred to the Committee on Finance.
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 Latest action September 29, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

NIL Scholarship Tax Act

This bill denies the tax exclusion for qualified scholarships income to recipients of athletic scholarships at institutions of higher education who receive income in excess of $20,000 from their name, image or likeness in a taxable year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2897: NIL Scholarship Tax Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-2897/
MLA
"S. 2897: NIL Scholarship Tax Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2897/.
Bluebook (legal)
S. 2897, 117th Cong. (2026), https://openamerica.io/bill/117-S-2897/.
Markdown link
[S. 2897: NIL Scholarship Tax Act](https://openamerica.io/bill/117-S-2897/)
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