OHSAA to vote on emergency NIL bylaw allowing high school athletes to profit from name, image and likeness

Though players and parents may see the financial impact of taxes tied to high school Name, Image and Likeness opportunities, Ohio taxpayers likely will not.

Between Nov. 17 and 21, the Ohio High School Athletic Association will ask its member schools to vote on an emergency bylaw change that would allow student-athletes to earn money through NIL activities. The vote, originally planned for May, was moved up after a Franklin County judge issued a temporary restraining order earlier in the week that halted the existing NIL ban.

Ohio is one of only seven states that currently bans NIL for high school players. Under the proposed plan, student-athletes could sign contracts to profit from their name, image and likeness through appearances, licensing, social media, endorsements and branding tied to their public recognition. The plan also includes reporting procedures and limitations to safeguard against recruiting violations and preserve amateur status.

The proposal would prohibit the use of collectives, which are common in college sports and typically formed by alumni or boosters to provide NIL deals to athletes. Players would be barred from entering into agreements with schools, booster clubs or foundations, and transferring schools for NIL-related reasons would not be permitted.

Athletes also would not be allowed to use the name, logo or mascot of any state association school or team in promotions. The association plans to send informational webinars and additional details to schools in the coming days.

Tax implications for NIL earnings would likely affect only the athlete and their parents, according to Anthem Tax Services. The organization notes that NIL income generally falls under self-employment tax rules, meaning parents could be responsible for their minor children’s tax obligations. Additionally, NIL earnings could affect a student’s eligibility for college financial aid.