A4851 • 2026

Provides gross income tax exclusion for all compensation earned by college athletes for use of name, image, or likeness.

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Walker, Jerry
Last action: 2026-05-04
Official status: Introduced, Referred to Assembly Higher Education Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Provides gross income tax exclusion for all compensation earned by college athletes for use of name, image, or likeness.

What This Bill Does

Provides gross income tax exclusion for all compensation earned by college athletes for use of name, image, or likeness.
Topic: Higher Education Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-04 New Jersey Legislature
Introduced, Referred to Assembly Higher Education Committee

Official Summary Text

Provides gross income tax exclusion for all compensation earned by college athletes for use of name, image, or likeness.
Topic:
Higher Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text

A4851

ASSEMBLY, No. 4851

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MAY 4, 2026

Sponsored by:

Assemblyman� JERRY WALKER

District 31 (Hudson)

SYNOPSIS

���� Provides gross income tax exclusion for all
compensation earned by college athletes for use of name, image, or likeness.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
providing a gross income tax exclusion for name, image,
or likeness compensation earned by college athletes and supplementing chapter 6
of Title 54A of the New Jersey Statutes.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� Gross income shall not
include compensation earned by a taxpayer for the use of the taxpayer�s name,
image, or likeness, during any taxable year in which the taxpayer participates
in intercollegiate athletics as a student at a four-year institution of higher
education located in the State.

���� 2.��� This act shall take
effect immediately and apply to taxable years beginning on or after January 1
of the year next following the date of enactment.

STATEMENT

���� This bill excludes from New
Jersey gross income all compensation earned by a taxpayer for the use of their
name, image, or likeness during any taxable year in which the taxpayer
participates in intercollegiate athletics as a student at a four-year
institution of higher education that is located in the State.

���� Under State law, a four-year
institution of higher education is generally unable to prohibit or prevent student-athletes
from earning compensation for the use of the athlete�s name, image, or likeness,
except in certain limited instances.� The exclusion provided under the bill
would only be for taxpayers who participate in intercollegiate athletics as a
student at a four-year institution of higher education that is located in the
State.