Sounds like workmans' Comp to me
I am not a tax accountant, but the overwhelming number of officials are considered by the IRS to being independent contractors, and the case law is out there to see it.
If the school district is adding it to his pay as an employee, they are wrong, and they are taking all the risk in paying for liability if he is injured. They have made him an employee for the game, like he was being a chaperon at the prom, so they pay the injury freight. Bad call by the school district.
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