Not sure if it's a gift since they have to work for it, but I imagine it will be taxable. That is what I have been thinking. If the scholarships for these players is going to start being classified as compensation as an employee of the university there would have to be some kind of tax implications I would think. If that's the case, does the NCAA pull some BS declaring that they're no longer amateurs and now aren't eligible? Worst case scenario, they probably get to some middle ground. I'm all for opening the can of worms and paying athletes to play collegiate sports. What I would like to see if they don't go all the way as far as paying athletes: 1) Eliminate the rule that colleges can pull scholarships once an athlete gets hurt. 2) Eliminate partial scholarships and walk-ons, anyone as part of a collegiate sport should have a full ride. 3) If a player is injured during the process of training or competing in a sport, there should be something similar to pain and suffering if you get into an accident and someone else is at fault (sport they were brought to the Univ. to do). I haven't put too much thought into it beyond random brainstorming. There's already a rule allowing the player to stay on scholarship without counting towards limits if he gets injured. I don't think many schools are cutting players loose due to injury.(well maybe the SEC is) I don't know what you're getting at with #3, if the player gets hurt playing the sport you want them to get workers comp beyond their scholarship?