Why is Nick Saban helping Kirby Smart? This is one of the biggest questions bugging everybody right now. In a move that has raised eyebrows across the SEC, Georgia lawmakers have introduced a bill that would exempt NIL income from state taxes, giving in-state schools like Georgia and Georgia Tech a competitive edge in recruiting. The most surprising part? The idea reportedly came from none other than the former Alabama HC and current advisor. 

This revelation has sparked a debate in college football. Locked on Gamecocks host Chris Marler appeared on a new episode of That SEC Football Podcast on February 10 to discuss this situation. “It’s almost like Nick Saban just wants what’s good for the sport,” he said. “Not paying tax is good for everybody. It’s absolutely ridiculous that this country, at the end of the year, the government’s like ‘hey by the way, I know you’re stressed putting in long time, working for 12 straight months, we have a little of a math project you gotta get home and do some homework for. And by the way, if it’s wrong, you can face ja-l time. Have fun. Like, taxes are stupid. I’m happy for it and I think it’s great.”

But the show’s host, SEC Mike, couldn’t get over this development, saying, “He’s on a payroll; I mean, that’s the whole thing that’s blown my mind that he’s on a payroll with Alabama and he’s trying to help Georgia.” To this, Marler replied, “I don’t know if he’s trying to help Georgia. I do love the fact that he’s anti-government though, I think that’s great.”

Senate Bill 71, filed on February 4 by State Senator Brandon Beach, aims to level the playing field for Georgia schools against states like Texas, Tennessee, and Florida, which have no state income tax. Beach made it clear that this bill is designed to help the Bulldogs’ HC Kirby Smart and GT’s Brent Key secure top talent.

The interesting part is that this idea came from an unlikely source which is Nick Saban during a dinner at Lake Burton. “He loves Kirby Smart like a son,” Beach stated. “And he said, ‘If you want to help Kirby until they figure out all this NIL stuff, one thing you could do is eliminate the income tax on NIL athletes.’ So I actually got the idea from Nick Saban.” 

It’s not inevitable that questions are going to creep up as to why he isn’t pushing for the same case for Alabama. He may have stepped down, citing reasons like changes in the NIL landscape and his age as contributing factors. He’s already making a splash as an analyst on ESPN’s College GameDay, but Tuscaloosa is still very much part of him. After all, he’s still on a $500,000 payroll as the Crimson Tide’s athletic department advisor. This question remains unanswered. Perhaps we might see something similar for Alabama in the future, but for now, Nick Saban is still influencing college football in ways few former coaches can. 

What’s next for the Georgia NIL bill?

Kirby Smart and Georgia are in good hands. This isn’t the first time that the state lawmakers have stepped in to help their in-state programs. In 2016, they altered open records laws in consultation with Smart to slow public access to athletic department information. Now Beach is confident that Senate Bill 71 will pass.

“I feel very strongly that it’ll pass,” he said. “It’s going to go to committee next week, and then I’ll get it out and I serve on rules. We’ll get it out and get it on the floor and debate it and pass it.” With Georgia seemingly on the verge of a major NIL recruiting advantage, the biggest question remains—What does Nick Saban really gain from helping Kirby Smart? 

Their connection goes way back. Smart’s time as Saban’s defensive coordinator at Alabama forged a bond between them, with multiple championships cementing their relationship over the decades. So, is Saban’s support for Smart a sign of his lasting influence on the game, or is he simply advocating for fair play? Either way, the sport is changing as always, and Nick Saban, even in retirement, is in the middle of it.