ODU is 6 hours per semester. Any grade less than a “C” you have to pay back.

It would take an act of congress to make the academic portion of the scholarship taxable, that's not happening. Doesn't need to happen. There's already a quid pro quo relationship: you play sports, we educate you. And the value of that education is 50-100K a year. You want more than that then best of luck finding a spot in the SEC. There would be changes for sure, whether NCAA wide or conference wide we'd want to determine spending limits if it's to go beyond scholarship, R&B, COA (but it wouldn't necessarily have to) and to do that you have to let them unionize and collectively bargain. We're doing alright but non of us are paying big bucks to these players so what beyond what they're already getting would they ask for? Some disability insurance in case they get hurt probably, might have to put them on the schools health insurance but many might refuse it from having it through other sources. The Ivy school kids want athletic scholarships and will probably get it. The Power school kids want a share of the pie and will probably get it. Every kid wants the chance to play and so for most of college athletics I don't see much of a change happening beyond continued emphasis on player welfare.

Let’s remember that to get that employee tuition waiver you are giving 40 hours a week. You can’t schedule athletes for more than 20 hours of structured time.