Alabama legislation · 2025 Regular Session
Alabama HB240: Income Tax; to exempt compensation earned by a student athlete for the use of their name, image, or likeness from income tax
Status: In committee, February 11, 2025
What the bill says
An act Relating to income tax; to provide that compensation received by a student athlete for the use of their name, image, or likeness is not subject to state income tax; and to provide for retroactive effect.
From the introduced text:
A BILL TO BE ENTITLED AN ACT Relating to income tax; to provide that compensation received by a student athlete for the use of their name, image, or likeness is not subject to state income tax; and to provide for retroactive effect. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) For purposes of this act, the following terms have the following meanings: (1) NAME, IMAGE, OR LIKENESS. Any or all of those elements that, together, are known as the right of publicity. (2) POSTSECONDARY EDUCATIONAL INSTITUTION. A public university or college in this state or an institution for higher education as defined in Section 16-8A-2, Code of Alabama 1975. This term does not include any Alabama Community 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 HB240 INTRODUCED Page 2 Alabama 1975. This term does not include any Alabama Community College System institutions. (3) STUDENT ATHLETE. A person who plays an intercollegiate sport at a postsecondary educational institution. (b) Income received by a student athlete at a postsecondary educational institution as compensation for the use of his or her name, image, or likeness, to the extent such income is included in the taxpayer's federal adjusted gross income, is …
Sponsors
- Lovvorn, Joe (R, HD-079) · primary sponsor
- Garrett, Danny (R, HD-044)
Latest actions
- : Read for the first time and referred to the House Committee on Ways and Means Education
- : Pending Committee Action in House of Origin
Votes
- Senate Roll Call #1112 (April 2, 2026): 33 yea, 0 nay, passed
- Senate Roll Call #1111 (April 2, 2026): 33 yea, 0 nay, passed
- House Roll Call #881 (March 12, 2026): 105 yea, 0 nay, passed
- House Roll Call #880 (March 12, 2026): 105 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is HB240?
- HB240 is a bill in the Alabama Legislature (2025 Regular Session): Income Tax; to exempt compensation earned by a student athlete for the use of their name, image, or likeness from income tax.
- What does HB240 do?
- In its own words: An act Relating to income tax; to provide that compensation received by a student athlete for the use of their name, image, or likeness is not subject to state income tax; and to provide for retroactive effect.
- What is the status of HB240?
- In committee as of February 11, 2025. Latest action: Read for the first time and referred to the House Committee on Ways and Means Education (February 11, 2025).
- Who sponsored HB240?
- Lovvorn, Joe (R, HD-079), with 1 co-sponsor.
- Where is the official record for HB240?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2025RS/HB240
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.