BATON ROUGE - State lawmakers are trying to give tax breaks to college student-athletes. They say eliminating income tax on name, image, and likeness deals will entice recruits.

Driving through Baton Rouge, it won't take long before you spot a billboard with a college athlete's face. Now, lawmakers want to make the money they earn tax-exempt up to $12,500 in NIL payments to student-athletes.

State Re. Rashid Young, D-Homer, says Louisiana isn't just competing with Florida, Tennessee, and Texas on the field. In those states, NIL isn't taxed, and Young says Louisiana should follow suit.

"We're hoping that it makes Louisiana more competitive in recruiting and make more student-athletes want to be involved in what we have going on in Louisiana," Young said.

Critics say it gives student-athletes an unfair advantage that other university employees don't benefit from, but Young, who's from Northern Louisiana, near Grambling and Louisiana Tech, says he also wants the program to benefit the businesses that invest in students, offering them a deduction up to $12,500 dollars.

"We may not have the corporate dollars," Young said. "We may not have a large firm, but we do have a great community of great small businesses that would be willing to contribute to our athletes."