,,ii  #aagth ,,congress  #ast ,session  
,s4 #bhig  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bi1
 #bjba,mr4 ,burr introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf 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 name1 image1 or likeness4  
#a4 ,short title ,this ,act may be cited
 as the ,,nil ,scholarship ,tax ,act4   
#b4 ,treatment of certain athletic      
scholarships as income  7a7 ,in general 
,section #aag7;c7 of the ,internal      
,revenue ,code of #aihf is amended to   
read as follows3  7c7 ,limitations  7#a7
 ,teaching services  7,a7 ,in general   
,except as provided in subparagraph     
7,b71 subsections 7a7 and 7d7 shall not 
apply to that portion of any amount     
received which represents payment for   

teaching1 research1 or other services by
 the student required as a condition for
 receiving the qualified scholarship or 
qualified tuition reduction4  7,b7      
,exceptions ,subparagraph 7,a7 shall not
 apply to any amount received by an     
individual under-- 7i7 the ,national    
,health ,service ,corps ,scholarship    
,program under section                  
#cch;,a7g77#a77;,a7 of the ,public      
,health ,service ,act1  7ii7 the ,armed 
,forces ,health ,professions            
,scholarship and ,financial ,assistance 
program under subchapter ,i of chapter  
#aje of title #aj1 ,united ,states      
,code1 or  7iii7 a comprehensive student
 work-learning-service program 7as      
defined in section #ddh7;e7 of the      
,higher ,education ,act of #aife7       
operated by a work college 7as defined  
in such section74  7#b7 ,certain        
athletic scholarships  7,a7 ,in general 
,subsection 7a7 shall not apply to any  
athletic scholarship if-- 7i7 the       
individual receiving such athletic      

scholarship received income in excess of
 #bj1jjj during the taxable year from   
the name1 image1 or likeness of such    
individual1 or  7ii7 this paragraph     
applied to such athletic scholarship for
 any prior taxable year4  7,b7 ,athletic
 scholarship ,for purposes of this      
paragraph1 the term athletic scholarship
 means any qualified scholarship the    
terms of which require the recipient to 
participate in a program of             
intercollegiate athletics at an         
institution of higher education 7as     
defined in section #ajb of the ,higher  
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjb77 in order to be eligible to      
receive such assistance4  4  7b7        
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4