Illinois state Rep. Travis Weaver recalls his college experience at the University of Alabama, where he witnessed the community and state benefit from the success of the football team, inspiring his push to exempt up to $100,000 in name, image, and likeness earnings from state income tax in Illinois. Lawmakers in Georgia, Alabama, and Louisiana are also considering similar measures to level the recruiting field and gain an advantage against states with no income tax. However, concerns exist around potential challenges and the need for a legitimate rationale to distinguish between taxpayers in this context.
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