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  • 标题:Northwestern, O'Bannon and The Future: Cultivating a New Era for Taxing Qualified Scholarships
  • 本地全文:下载
  • 作者:Kisska-Schulze, Kathryn ; Epstein, Adam
  • 期刊名称:Akron Law Review
  • 印刷版ISSN:0002-371X
  • 出版年度:2015
  • 卷号:49
  • 期号:4
  • 页码:1
  • 出版社:University of Akron
  • 摘要:On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision—at that time—was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions, earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service could logically continue to treat qualified scholarships received by student-athletes as excludable from gross income. To analyze the potential effects of federal income tax on qualified scholarships in the future, this Article provides a brief judicial history of the pay-for-play model, analyzes the language of the Internal Revenue Code as it applies to qualified scholarships, evaluates the potential characterization of student-athletes as employees, and concludes that defining student-athletes as employees of their institutions could cultivate a new era in taxing qualified scholarships from a federal income tax perspective.
  • 关键词:tax; tax law; tax policy; NCAA; sports law; college sports
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