S3378119th CongressWALLET

HUSTLE Act

Sponsored By: Senator Sen. Blackburn, Marsha [R-TN]

Introduced

Summary

NIL investment accounts would let college athletes park qualified name, image, and likeness earnings in special U.S. trusts with unique tax and rollover rules, and the bill would also tighten agent registration and fee limits. It sets contribution windows, tax elections on contributions, and different tax treatments for distributions depending on timing and purpose.

Show full summary
  • Athletes and families: Athletes could elect to exclude qualified NIL income contributed to an account from gross income. Contributions are limited to a five-year window after first receiving NIL income and a yearly cap tied to the section 2503(b) dollar amount.
  • Agents and institutions: Prospective agents must register with a State and certify that registration to athletic associations. Agent fees for endorsement contracts are capped at 5 percent and associations must keep public registries and link to the Commission.
  • Rights and enforcement: Student athletes would gain a federal and state private right of action for most violations of the sports agent rules. The bill forbids pre-dispute arbitration and pre-dispute joint-action waivers for those claims.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

New NIL tax accounts for student athletes

If enacted, the bill would create an NIL investment account, a U.S. trust run by banks or approved fiduciaries to hold cash NIL earnings. You would be able to elect to exclude NIL income you put into the account from gross income in the year you contribute. Contributions would be limited each year to the section 2503(b) dollar amount and only allowed during a five-taxable-year window starting when you first get NIL income while enrolled at a participating school. Withdrawals before you graduate or transfer would be taxed as ordinary income. Withdrawals on or after graduation or covered transfer could be taxed as long-term capital gain up to the annual limit in section 1(h)(1)(B)(i); amounts above that would be ordinary income and generally face a 10% additional tax unless they are rollovers, due to death or disability, or used for listed qualified expenses. You could roll money to another NIL account within 60 days (with a 12-month anti-abuse rule) and, after stopping athlete status for at least one year, convert part of an account to an IRA or Roth IRA up to a $35,000 lifetime conversion cap. Trustees would have to give financial education when accounts open and each year. These tax rules would take effect for tax years beginning after December 31, 2025.

Stronger agent rules for student athletes

If enacted, the bill would require agents to register with a State before representing a student athlete for endorsements. Athletic associations would have to keep a public, searchable list of registered agents and link to the Commission. Agent fees for endorsement contracts would be capped at 5% of the contract value. Written agency contracts would have to list the parties, term, agent registration, and the agent fee. The bill would ban many deceptive agent practices, make false certification unlawful, and let current or former student athletes sue agents for violations and recover damages and attorneys' fees. Pre‑dispute arbitration agreements and pre‑dispute joint‑action waivers would not be enforceable for disputes under the Act.

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Sponsors & CoSponsors

Sponsor

Sen. Blackburn, Marsha [R-TN]

TN • R

Cosponsors

  • Sen. Cantwell, Maria [D-WA]

    WA • D

    Sponsored 12/4/2025

  • Sen. Cornyn, John [R-TX]

    TX • R

    Sponsored 12/9/2025

  • Sen. Coons, Christopher A. [D-DE]

    DE • D

    Sponsored 3/9/2026

Roll Call Votes

No roll call votes available for this bill.

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