Tax-free overtime and tax-free NIL are smart political moves.

When Alabama lawmakers let the overtime tax exemption expire, it always felt temporary. Now the idea is back, and other states are exploring their own targeted tax breaks.

In Mississippi, lawmakers are considering exempting college athletes’ NIL earnings from state income tax, adding another layer to the political use of the tax code.

Are these smart economic incentives, campaign-season positioning, or both? And if certain groups get carve-outs, who is next?

Dale Jackson is a thought leader for Yellowhammer News and hosts a talk show from 5-9 a.m. weekdays on WVNN.