I assume that the income College Athletes are now getting from autograph signing, endorsements etc. is considered a trade or business (e.g. Sch C) and therefore subject to FICA tax as well as income tax (federal, state, local). I hope they are smart enough to plan for that tax day come to Jesus moment. Maybe all this additional tax revenue could help pay for the infrastructure etc. For buyers maybe the $25 they pay for an autograph now will be worth a lot more if that athlete turns out to be a star. As for me, I think I will stick with the stock market.