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Tax law changes raise the price for college football and basketball fans.

The value of season tickets to college football and basketball games is only part of the expense for many fans. Those tickets will cost more in 2018 aside from any price increases.

A provision of the new Tax Cuts and Jobs Act that took effect in January eliminated the 80-percent deduction for donations to university athletic departments that are tied to ticket purchases.

About half of the University of Utah’s football and basketball season tickets require such gifts, with a higher percentage in football. Fans were asked in 2017 to donate from $250 to $515 to the Crimson Club for the opportunity to buy seats between the 20-yard lines at Rice-Eccles Stadium.