Saban first crossed paths with Smart as head coach of the LSU Tigers when Smart became the defensive back coach in 2004. Smart joined Saban’s staff at Alabama the year he returned from a stint with the Miami Dolphins in the NFL as assistant head coach and defensive backs coach. He was the defensive coordinator from 2008 to 2015, when he took the head coaching job with the Bulldogs.

It’s intriguing that Saban influenced NIL legislation when he’s spoken largely negatively about name, image, and likeness dominating the college football landscape and cited it as a reason for retiring.

Beach feels in order to remain competitive with programs that are in Texas, Tennessee, and Florida, the state of Georgia must provide a recruiting edge for in-state institutions by exempting NIL from income tax.

“We’ve got to make sure Kirby Smart and Brent Key at our two major universities have the tools in their toolbox to be able to compete for these five-star athletes,” Beach said. “That’s all this bill does, is help Georgia and Georgia Tech be competitive with states that do not have an income tax.”

Georgia has a flat 5.49% state income tax rate per the Tax Foundation. While Beach cited two states that sent teams to the College Football Playoff, there’s no direct correlation to that being a factor in chasing a national championship title.

The Bulldogs were the No. 2 seed, but of the ten relevant states, they are firmly in the middle of state income tax rates. No. 1 Oregon Ducks have the highest tax rate at 9.9%, though they have a low tax rate of 4.75%. The states with no taxation had two first round exits, with the Texas Longhorns making it farthest to the semi-finals.

Georgia faced the Notre Dame Fighting Irish following a first-round bye, who reside in the state of Indiana that has a flat 3.05% tax rate. They lost to the Penn State Nittany Lions, who have a flat rate of 3.07% in Pennsylvania.

NIL was a dominating storyline for the Ohio State Buckeyes national championship win. They live in a state with income tax, albeit a lower rate at 3.5% for the highest bracket. Only three of the twelve teams are from exempt states.

Not even Alabama, where Saban made history as head coach, is free of state income tax. For that reason, the inspiration from Saban feels a bit peculiar to assist an opposing SEC program in a different state. It illustrates the value of his relationship with Smart by transcending football ties.

Beach is confident that the bill will pass, noting that the lieutenant governor who presides over the state senate was a former Bulldogs player.

The Georgia legislation has brought another layer to the NIL landscape of college football, arguably a sour one for fans of the teams that live in these states and are subject to taxation on their earnings.