Something’s gotta give.

Those excise taxes on huge coaches’ salaries aren’t going to pay themselves, peeps.

Another byproduct of the new legislation is a provision (Section 4960) that forces tax-exempt organizations like many of the colleges and universities across the country to pay an excise tax of 21 percent on the top five highest paid employees who make a salary of $1 million or more.

In most cases, that would include athletics directors and coaches who are sometimes the highest paid employees in the state.

Nick Saban is the highest paid coach in the FBS last season with a salary of $11.3 million. Under the new tax provision, Alabama would be on the hook for an estimated $2.3 million a year in excise taxes.

The issue stretches beyond Alabama. Last season, 78 coaches made at least $1 million. There were also 15 assistant coaches who made more than $1 million last season, led by LSU defensive coordinator Dave Aranda ($1.8 million), and a handful of athletics directors who wer paid more than $1 million as well.

How schools will offset the excise tax is another piece of the overall puzzle that no one seems to have an answer for at the moment. Some of it, unfortunately, could come in the form of cuts to programs. Then there are some more extreme measures, some of which involve third-party sponsorship.

“I think that schools are going to look at, ‘Can I get a shoe company to pay part of this?’” McMillen said. “I mean there is probably some workaround, but whatever they are, there’s probably a price to pay. You don’t want your football coach being paid by shoe companies.”

Well, except when you do.  But I digress.

Kirby’s gonna be in a pretty high tax bracket when the dust settles.  Mel Tucker just pole vaulted over the $1 million a year mark.  Presuming success continues for the football program, he’ll soon be joined by other assistants.  Sounds like another rainy day storm heading our way.  No doubt McGarity is on the mother as I type this.

Of course, instead of giving us another mealy-mouthed explanation for the coming bump in 2019, Butts-Mehre could always get a little creative, like this.  Probably not very Georgia Way-ish, though.  Too fan friendly.

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View from the outside, looking in

Always interesting to see the perspective of the Georgia program from the vantage point of other teams, so here’s an early look at the Dawgs’ 2018 prospects posted at the Kentucky Rivals site.

Previewing UGA’s 2018: Fromm is an excellent place for Georgia to start, because while UGA loses Michel, Chubb and leading receiver Javon Wims, a lot of talent returns on the outside and it looks like the Bulldogs should be able to do what they want on offense against most opponents once again. It should be another balanced, efficient attack.

Still, between players like defensive end Jonathan Ledbetter, linebacker D’Andre Walker and cornerback Deandre Baker, the defense still has an embarrassment of high-end talent that should again be one of the SEC’s better units.

Smart’s ability to elevate Georgia a notch or two up the national ladder in two years was impressive, but also a testament to the way his predecessor recruited. But as good as Mark Richt recruited, he never recruited the way Smart is recruiting now. This is a Georgia team with some big shoes to fill, but some big talents to fill them. And they are quickly building more and better quality depth at almost all positions than they have had in a very long time.

In short, they’re the easy favorites to win the East, a leading contender to reach the College Football Playoff for the second straight year, and they’re arguably set up to be one of college football’s two best programs for the foreseeable future.

Georgia might be able to get to 6-0 on cruise control next year. They play Austin Peay, South Carolina, Middle Tennessee, Missouri, Tennessee and Vanderbilt in the first half of the season. Unless South Carolina or Missouri can pull a shocking upset, UGA should be a popular playoff pick by midseason.

The second half is a little more tricky with games LSU, Florida, Kentucky, Auburn, UMass and archrival Georgia Tech. But there’s no Alabama or Mississippi State, and the best team on their schedule (Auburn) has to play Between the Hedges. The schedule sets up well for Smart’s third team.

I can live with that.

Musical palate cleanser, still bringin’ it edition

I saw Delbert McClinton again last night at the Variety Playhouse.  For a man in his late seventies who’s had heart bypass surgery, he’s remarkable.  Show was great.

Here’s one of the songs he performed, “New York City”, shown here in a very different setting, the annual Sandy Beaches Cruise he sponsors.

The band was just as tight last night as what you hear there.