Arch Manning might be the most noticeable name in college football. The Texas quarterback comes from gridiron royalty, with his grandfather and uncles having starred in the NFL. Forbes' Nathan Goldman recently dove into Manning's NIL situation, highlighting how his earnings might have factored into where he chose to play football.
On3 values Manning at $6.5 million per season. He also considered Georgia before pledging to Texas, a decision that might have had a financial aspect to it.
"Like a barista at a coffee shop or a CEO of a company, an athlete earning money via NIL opportunities must pay taxes on that income," Goldman wrote.

The range for the federal level goes from a 10% tax rate at low-income levels to a 37% rate for high-income levels. States also have their own income tax rates, but Texas is one of eight states that don't state income tax.
"Consider Manning's estimated NIL earnings of $6.5 million, absent of any other deductions, would lead him to owe around $2.3 million in 2024 in taxes at the federal level ($161,403 in FICA), leaving him with approximately $4 million in after-tax earnings," Goldman wrote.
"However, using Smart Asset's tax calculator, if he had the same NIL valuation and played for Georgia or Alabama, he would owe approximately $350,000 or $200,000 more in state income taxes, respectively."
What do fans expect from Arch Manning next season?
Arch Manning will take over as Steve Sarkisian's starting signal-caller as the next college football season begins. He faces large expectations despite only making two starts to this point in his career. His predecessor, Quinn Ewers, has moved on to the NFL and will learn his professional destination in next month's draft.
Sarkisian has tried to lessen the pressure on Manning, pointing out that he won't play like a superhuman when he does take the reins.
Houston Chronicle columnist Kirk Bohls talked about that comment during a recent appearance on Paul Finebaum's radio show.
"(Sarkisian) did have one troubling statement, I would say, Paul, when he said about Arch Manning, 'He's not gonna throw a touchdown on every pass,'" Bohls said. "I think that kind of shook everybody.
"Maybe he's talking about a touchdown every other pass, which would probably be acceptable to Longhorn nation, but there's gonna be growing pains, as we all know."
Manning won't have to wait long to prove his worth to Texas. The Longhorns open their season in August on the road against the defending national champion Ohio State Buckeyes. If he plays well, he'll instantly boost himself into the conversation for the Heisman Trophy. If not, he'll hear about it from all directions.
Arch Manning will be an interesting player to watch because of that.
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