or abridging the ability of a student athlete attending an institution of higher education to enter into an endorsement contract or agency contract pursuant to this Act or by an amendment made by this Act. 7. Rules of construction (a) Tax provisions Nothing in this Act or the amendments made by this Act shall affect the treatment of qualified scholarships under section 117 of the Internal Revenue Code of 1986. (b) Nondiscrimination of student athletes Nothing in this Act or the amendments made by this Act may be construed to affect the rights of student athletes or affect any program funded under title IX of the Education Amendments of 1972 ( 20 U.S.C. 1681 et seq.). (c) Antitrust laws Nothing in this Act or the amendments made by this Act shall provide a cause of action pursuant to the Sherman Act ( 15 U.S.C. 1 et seq.). (d) Student athlete not considered an employee Nothing in this Act or the amendments made by this Act shall affect the employment status of a student athlete who enters into an endorsement contract with respect to a covered athletic organization or institution of higher education. 8. Sense of Congress It is the sense of Congress that— (1) institutions of higher education should develop a course or program to assist student athletes with understanding financial literacy with respect to entering into an endorsement contract