Make your own NBA CBA

[juror1]

If you could make your own CBA be it pro owner, pro player or anything what would it consist?

[LApwnd]

-Lower salary range
-decreasing guranteed amounts on contract
-no more S&T incentives...you can still do a S&T but said player dont get none of the perks as if he had the birds rights, i.e. higher salary and higher raises
-Higher salary for franchise guys (looks contradictory to my 1st item but this would only be for 1 guy on each team)

[sp6r=underrated]

Yes, I know this would never happen but this would be my ideal scenario for professional basketball in the U.S. Also I know the CBA can't set the rules for college players but I'm going to indulge my scenario. This is a rough description and would require more concrete rules to make it work.

First the economic changes:

1. increased revenue sharing based on market size not team revenues. Smaller market teams that generate a lot of revenue would still receive revenue sharing and larger market teams that don't generate revenue would still have to share revenue.

2. All pretenses of amateurism are abolished at the college level. Players can be paid by the University. Schools can sign professional players. What we call college hoops is now treated as a professional basketball (which it already is).

3. no hard cap. no max salary. no requirement that salaries match.

How the league would work

1. The NBA divides itself into a 15 team higher league and 15 team lower league. At the end of the season the two best teams in the lower league would get promoted automatically to the higher league. The 3rd and 4th best teams will play a best of 5 series to fight for the final promotion spot to the higher league. The two worst teams in the higher league would be automatically relegated. The 3rd and 4th worst teams would play a best of 5, with the loser getting relegated.

2. College hoops is organized into a series of conferences that are ranked by hierarchy. As an example ACC > Big East > PAC 10 etc.

3. Promotion/Relegation also takes place at the college level and between college and the NBA. The top two teams in the ACC would be promoted automatically into the lower NBA conference, with a 5 game series between the 3rd and 4th best team for the final spot. The two worst teams in the ACC would be automatically relegated to the Big East. The 3rd and 4th worst teams would play a best of 5, with the loser getting relegated.

4. Each conference (higher NBA, lower NBA, ACC, etc.) would play a PS between the top 4 teams to decide the championship.

5. At the end of the season trades are allowed between the higher and lower conferences.

Overall the promotion/relegation system would make the season significantly more meaningful. Every team would be forced to compete to win. Fans of weaker teams would have a reason to follow their team at the end of the season (Avoiding relegation).

Owners like Donald Sterling who don't care about winning would either have to change or leave the NBA.

[BKing10]

few things id like to see

- i would work the d league into a farm type system. Ive seen several players get ruined because their confidence is shattered before their talent and maturity is ready for the NBA
- only a certain percentage of contracts are guaranteed. only if their is some sort of hard cap though. got to keep owners on the hook for bad contracts if their isnt a hard cap.
- get rid of the draft lottery. worst team gets the top pick, no more magic story-lines
- somehow make refs accountable but not too accountable. stop acting like they make no mistakes. cap stern's ability to fine players and coaches for criticisms as well
- hard cap, would make it so the same teams arent always winning all the time
- payroll floor. i think thats what its called.

[denterprise]

*Salary cap set at 70 Million

*No guaranteed contracts over three years - No guaranteed contracts for rookies at all.

*Players that enter after four years of college or played overseas for four years will receive 100% of the rookie salary scale and only be bound to their team for five years. Third year player will receive 75% and bound for 6 years, two year players will receive 50% and bound for 7 years , one year players will receive 25% and bound for eight years. Fresh out of high school 5% and bound for ten years. They must also spend the first year or two in the D-League.

*No franchise tag

*Ten year vets will be eligible for incentives that don't count against the cap. Incentives will be set by the league and retired players that reflect extraordinary achievement.

[speedingtime]

-Hard cap, preferably at around 60 million, plus a salary floor

-Remove max salaries, only a minimum. (Can't go over the cap of course)

-A lot more relaxed trade rules, salaries don't have to completely match but have to be somewhat within range, even if it's only a small amount.

-Something like 75% of salaries are guaranteed after the rookie scale, the other 25% is based on team goals (Not individual ones), and once they have been around in the league for 10 years or so it becomes completely guaranteed.

-Enhanced Revenue Sharing

[Trueblood]

I did this on another thread on this cba board but I'll put it here also.

1. Allow the owners to completely terminate one guaranteed contract in the first five seasons of the cba and then another one at some point during years 6-10 of the assumed 10 year deal.

If the owners feel that they need to wipe out more than that, then they need to look themselves in the mirror and fire their GM.

I know that many people are against the concept of being able to terminate ANY guaranteed deals even if it's just 2 over a 10 year span so if that's the case, I'd allow for a clause that says that all contracts have a 3 year out clause for the owners but that they can only trigger 2 over a 10 year span or 1 per 5 years.

2. Limit the MLE to teams below the lux tax level.

Most people forget that there is usually around a 12 million gap between the cap and the lux tax threshold. The majority of the league is in this range so the players would still have plenty of MLE options out there and this way, big market teams like the Lakers and Celtics won't be able to just keep on signing MLE players but instead, mid range teams will and it will create more competition.

3. More revenue sharing although they should simplify it and just use a sliding scale when doling out the national tv money.

Right now, everyone gets an equal $32 million share of the national tv revenue. I would change it so that there is a $1 million difference per each team in the grand pecking order of revenue created for the previous season. For instance, let's say that the Lakers generating the most revenue in the league, then the Knicks, then Chicago, Houston 4th and so on.

At the bottom, you may have Milwaukee in last, Memphis 2nd to last, New Orleans at #28 and so on.

I would then give the Lakers just $17 million of the tv money, NY would get $18 million, Chicago $19 million and so on. At the bottom, Milwaukee would get $46 million, Memphis $45, New Orleans $44 and so on until you get to the average teams at 15 and 16 who would get around the league average of $32 million.

4. Lower the cap.

Right now, the cap is calculated by creating a # that is 48% of BRI and then averaging it out among the 30 teams. Only 10 teams went above the lux tax yet the league claims around 20 lost money. If this is true, then that can only mean that the cap is way too high. Lower it to a number that is more reasonable. If last year's number was $58 million then they need to lower it to $50 million which makes the BRI percentage # come out to 41% of BRI.

5. Lower the max salaries and lower the maximum % increases in contracts.

Instead of 25%, 30% for 7-9 year vets and 35% for 10 plus vets, make it 20, 25 and 30.

Instead of allowing free agents to sign for 10.5 if they stay with their team and 8.5 % if they leave, make it 10 and 5%. Easy to calculate and lowers the overall contract amount.

6. Lengthen the rookie deals but still allow teams to be able to cut them off after 2 years.

Right now, teams get the option up until the 4th year with the right of first refusal at the 5th year. Do something where the team gets the option up until year 5 or 6 with right of first

[giberish]

1) Divide BRI into 2 or 3 parts. One part - things like TV revenue - players get most of the money as owners only expense is running the team. One part - things like arena income - owners keep most of the money. Maybe there's a middle part too.

2) Normalize the escrow line to 50% BRI (old formula). As things progress it can drift away from there based on where revenue growth occurs. Right now owners - by their own accounting, trying to make their bottom lines look bad - essentially break even aside from debt taken on to buy teams. Shifting far more revenue to teams will raise franchise values dramatically, causing future owners to take more debt to buy teams and then complain that they aren't making enough money to cover their debt.

3) Shift the luxury tax and salary cap lines in proportion to the escrow line, except they can't drop. This means that the cap and tax levels will be frozen for a few years while revenue increases. The escrow line change will cause an effective 12% or so rollback on actual salaries though.

4) Eliminate max contract sizes, beyond 1st round pick rookie scale deals. They skew the value of elite players. This would cause teams to have to think about just how much very good but not elite players are worth rather than blindly give them 'MAX' deals.

5) Eliminate contract length limits. Force teams to think. Also, if you have an elite player and want to keep him for a decade you have the chance to make that deal. The player has to agree, but it can provide certainty in building around someone.

6) At any given point, contracts are guaranteed for no more than 1.5 years into the future. A waived player would get the next 1.5 years salary but be off the books after that (this obviously limits the damage teams can do to themselves due to 5).

7) Teams above the luxury tax line can only use a partial (1/2? 1/3?) MLE.

8 ) A graduated luxury tax. A 25% rate up to $5M over the line. 50% rate $5-10M over the line, 100% more than $10M over the line. If you're in the tax 2 years in a row it's raised to %50/%100/%200. 3 years and its %75/%150/%300. 4 or more years and its %100/%200/%400. One year out of the tax and you drop one level. Two years out and you reset to the beginning. A %300 or %400 luxury tax rate would look a lot like a hard cap.

9) Buyouts for euro contracts count against the luxury tax spread across the length of a deal, but can be any amount (no $500,000 limit).

[SamFlow]

If you could make your own CBA be it pro owner, pro player or anything what would it consist?

There are a few things that I would consider.

I want to protect the owner, the player AND the fans.

soooo,

1. Open up the draft to anyone that wants to enter it. Your done with HS, come on in. Although one caveat. Most players come early if they are told they will go in the first round. If you want to stop the influx of kids not ready then make the contracts non guaranteed for people that didn't finish two years minimum of college or equivalent age. After two years only 50% guaranteed, three years 75% guaranteed. This should keep the kids who need to stay in and shouldn't have the Rasard Lewis' crying because he fell to the second round.

Helps the kids who should not come out early getting educated, the ones that are ready able to play and protects the owners to not have to be guys that can't play.

2. Keep the Bird clause of being able to go over the cap to keep your franchise guy, thus kind of marking them as your franchise player who can't leave unless you get compensated based on how much the contract was. Although one caveat. Your team can only have one of these guys. Lebron sign's a max deal to go over the cap, that means dwayne wade can't. You sign Carlos Boozer to a huge deal and have buyers regret, you can only trade him for another teams franchise player or if they don't have one. You better make sure you want this guy.

Helps the players by allowing a team to go over the cap to pay his star. Helps the team keep their franchise player. Helps the league keep interest in individual teams as well as not allowing teams with big budgets to overpay for any tom dick and harry to get one more win.


3. As another mentioned, Declining guarantee's on contracts. Although after five years of service you start to get a small pension that goes up for each year your in after that 5 years including health.

Helps the players in the long run against spending all their money with a pension and health coverage. Helps the teams with less guarantees and getting out of bad contracts, helps the league keep scrubs off teams allowing more hope and fans to stay intersted while not having to pay slugs.

.....
Owners should make a little bit because the real money is when they sell the team. They buy for 1 million and sell for hundreds of millions. They lose money because they can't contain their wallets. That is their fault. Players should understand that THEY lose by protecting the contracts of SLUGS. If your good and can play, you'll be kept around. I'd keep a soft cap and a hard cap. The soft cap is where youtry to stay and pay more if you go over. The hard cap is where you can't go over for any reason. I have to budget, you should too. Players and Owners alike.

....
These are a few thoughts, I bet I didn't cover everything that the owners and players would argue about, but hey, you need answers I got them. (although I won't guarantee they will all be right)

[Friend_Of_Haley]

I had a nice long post which I lost because RealGM logged me out. I'm annoyed. So if my plan isn't detailed enough thats why. Maybe I'll expand later:

1. No more guaranteed deals. Hard cap. Cap ceiling at 55% BRI, Cap floor at 45% BRI (this would look like ~ $66M and $48M based on 09/10 BRI. Players guaranteed 50% BRI. If they exceed 53%, money taken from escrow.

2. Signing bonuses are guaranteed. For purposes of calculating salary cap hit and yearly player benefits, S.B. is spread evenly over length of contract.

3. Increase signing bonus % to 35%. Individual contract years guaranteed anytime between July 1 and Jan 10. This essentailly allows a player to get close to 50% guaranteed right off the bat. Extension/Renegotiions allowed only after third year of deal and any remaing signing bonus hit is deducted from bonus limit on new deal.

4. Eliminate bird rights, but create franchise tag. Essentially is just a glorfied Bird right for one player. Larger signing bonus, guarnateed years up to 4 and contract up to 6 years. Agree to MAX contract. Player is free to sign elsewhere. Create compensation system for teams that lose franchise player.

5. Eliminate S&T.

6. Lessen % of Max contracts. I actually would eliminate max contracts if I could, but that won't happen. I would agree to lessen it to please NBAPA who is protecting NBA "middle class". Meh, whatever.

7. Revenue sharing from owners. No specific ideas on how it works.

8. Rules set up regarding owner financing and debt. Owners largely got themselves into mess by purchasing too much of teams on debt. New rules protect owners from themselves and then going after players because of it.

9. Full minor legaue system. NBA would allocate certain percetage of BRI from revenue sharing to give teams specifically for D League player and coach salaries (but teams can spend beyond that). Teams are allowed to operate their own team or sign affiliate agreement with independent owner. Separate D League draft for players not drafted or not elligible for NBA draft. Players drafted by D League have separate rights. Basically team has complete control for 2 years. Then 2 years where NBA teams can sign player or they can enter NBA draft, but other D League teams cannot sign. Then player gets complete FA. Players drafted in NBA draft have normal contract rights but can be assigned to D League teams.

[crazybranman360]

* 50 million soft cap
* 65 million hard cap
* only exception is the Larry Bird Exception

Contracts depend on the number of years:

1 and 2 year deals= <5 million
3 year deals= 5.1-8 million
4 year deals= 8.1-10.5 million (last year is always 50% guarnteed)
5 year deals= 10.6-16 million
6 year deals= 16.1-20 million
7 year deals= 20.1-22 million

* can only have two players on your roster with 5-7 year deals
* no options

This way star players have to stay on for more years if they want the big bucks. So if instead of Lebron + Bosh signing 3 year deals at the max they'd would have either get paid a lot less or stay on for a lot more years.

Its very hard to over pay middle class players unless you decide to make them one of your franchise guys because they most you can give them is 4 years 42 million with the last year not fully guarenteed.

I can't see any flaws in this system

[HEATindaHouse]

-Lower salary range
-decreasing guranteed amounts on contract
-no more S&T incentives...you can still do a S&T but said player dont get none of the perks as if he had the birds rights, i.e. higher salary and higher raises
-Higher salary for franchise guys (looks contradictory to my 1st item but this would only be for 1 guy on each team)

I like

I don't like

[Huuminh]

If teams are having a hard time making money, it might be time to either move or get rid of the team...

[coolness]

1. keep everything basically the same except what I list.
2. no screwing with already established contracts. they stand.
3. lessen guaranteed years on future deals.
4. make it easier for teams to contend at the expense of rebuilding.
5. make it easier for teams to rebuild at the expense of contending.
6. make it easier for a player and team who want each other to get together.
7. increase financial penalty for big spending teams.
8. make non-rookie deals flat (no yearly raises or frontloading) and no bonuses.
9. no player options. period.
10. no team options on non-rookie deals. period.

1st round rookie deals = 5 years (only the years 1 and 2 guaranteed.)
2nd round rookie deals = 3 years (only year 1 guaranteed.) and no Marc Gasol rookie deals!
the deals would be like the current ones, but the extra year would be a 10-20% raise.

After the rookie deal, you have one "Bird Right" - re-sign over the cap with your team.

Veteran max deals are 4 years for about 95% of the old max.

Trades still with a 125% rule.

MLE and Bi-annual are removed and replaced.

Replaced with $15 million every two years to spend on players who aren't on a minimum deal or to use as a TPE within a trade in which you take back more than 125% salary than you send out. This lets a player and team with mutual interest have an easier time of making it happen.

No minimum team salary except 13-15 minimum contracts.
New soft cap $55 million ($54 million for 14 players and $53 million for 13 players)
New middle cap* $65 million ($64 million for 14 players and $63 million for 13 players)
New lux tax line* $75 million ($74 million for 14 players and $73 million for 13 players)



*The lux tax goes from 100% to 300%.
*The middle cap is the line you need to be underneath to share in the lux tax revenue.




Sign-and-Trades get discussed and I think they are fine as long as the contracts for Lebron Jr. and Bosh Jr. are no different than the ones they would have gotten on the market. In other words, Miami doesn't have to give up 1st's to let them play where they want to play after having given 5+ years (under my proposed system) to the team they don't want to play for.


The draft is a pretty good thing imo. A 3rd round would totally suck. The 2nd round is already weird to watch. I wouldn't mind if they thickened the plot by having a 4th team get a pong ball or having the 10 best teams drawn out of a hat (perhaps with equal odds) for the 21st pick.

[coolness]

So, what is a players current extra pay for playoff games?

Should that be raised?
The NBA itself would be paying it. Fans across the globe would tune in to "pay" them.

Oklahoma City could be in financial heck in a few years, but perhaps increased playoff pay would make those guys want to be loyal instead of making more on a team with lots of cap space.






And I want to add something to jock my proposal.

The draft might be better automatically with Bird Rights taken away (except the one right.)
Why?
Kobe Jr. less likely to weasel onto the team he wants. (Kobe probly still woulda, but...)
Marc Gasol Jr. is less likely to weasel into the 2nd round.

I think the poster who said that eliminating a cap on Euro buyouts is onto something that would improve the draft too for the same reason. I don't think it should even count against the cap. However, a team would be dumb to draft a player who needed a $10 million buyout and wasn't even a sure star. Luckily, Euro buyouts aren't near that (I think.)

[melo mvp 15]

I'm not go into the BRI split much more than saying the players will/should give back and make it closer to 50/50.

But for the actual CBA:
-Reduce the value of the MLE to around $3-4 million and limit it to 3 years (addressed in the next point). Add an exception for vets of over 8 or so years for around $2 million (pretty much the BAE but not bi-annual).
-Reduce contract length. 4 years on max deals (5 if a player is re-signing) and 3 on other deals.
-Raise the cap to $62 million and place a semi-hard cap (not actually hard, just very large penalties for crossing it) at $70 million. Meaning when signing FAs you can go up $62 million and no higher (like the current system), but you can't go higher go than $70 million. The extra $8 million between them is to compensate for contract increases, re-signing and trades without having to pay the mega tax. Any dollar spent over $70 million is multiplied by 4. Essentially it's a super-mega luxury tax. The money will be sent into a pot that will be treated as a form of revenue sharing. Teams not making much money will divide the extra money.
-Change restricted FA matching time allowed. A week is insane, it ties up one teams mle/cap space and 2-3 days is really all thats needed. So change it to 3 days (maybe 4) to match an offer or not.
-Allow teams the option to assign a monetary value to picks when making trades (with a limit, first rounders can be up to $3 mil and 2nd rounders up to $1 mil). Meaning make a system that a first round pick can count towards $3 million in the outgoing/incoming salary of a trade.
-Expand trade flexibility. Currently the system has the 25% rule where you have to be within 75-125% of the value of salaries in a trade (if over the cap). Make the rule like 50-175%. This allows for teams to take back or send more salary.
-Amnesty clauses. Make a bi-annual amnesty clause that allows a team to completely wipe off a player from the cap number. Obviously the owner still pays the guy, but it allows for more flexibility. This could benefit both owners and players... but especially fans. No longer is a franchise hamstrung by an Eddy Curry, Gilbert Arenas, Rip Hamilton or Rashard Lewis contract anymore, if the owner is willing to spend he can wipe off one contract every other year. This also expands the FA pool a decent amount.
-Make sign and trades more flexible. Pretty much the other changed trade rules (the % change and the pick values) would allow for either side of the sign and trade to make a better trade. This is more for the smaller sign and trades than the max guys who get traded for TPEs and picks.
-Change the roster limits. Give each team 2 spots that don't actually take up a roster spot (so essentially expand it to 17) that lets them hold onto a guy and stash him in the Dleague for a year or two. I got this idea from seeing the 3rd round proposal.

[d-train]

Rather than starting from scratch, it would be easier to fix the flaws in the former CBA. I would change the CBA in the following ways:

1) The former CBA represents significant financial compromises by the players in an attempt to make every team in the league strong. Those compromises were ineffective because the NBA is working under a business model that heavily favors teams in larger markets. The players should not enter into another CBA where they make sacrifices into a broken model that only continues to enrich big market teams while the majority of teams suffer from lack of resources.

The first chance is not a provision in the labor agreement but a condition that there will only be another labor agreement after the NBA agrees to adopt a system whereby all teams share TV revenues equally.

2) Increase the players share or BRI to 60%

3) Allow teams to designate 1 player every 3 years that has no cap on salary

4) Revise the disabled player exception to provide that once the NBA appointed doctor declares a player disabled, the team keeps their cap relief even if the player wants to continue to attempt a recovery.

5) Allow teams a luxury tax bye every 3 years provided they didn’t owe luxury tax in either of the previous 2 years.

6) Half of the annual escrow money and luxury taxes that is redistributed back to teams plus 100% of money collected from player fines is placed in a fund and divided amongst retired NBA players that haven’t played in a NBA game for at least 3 years and played in a portion of at least 3 NBA seasons.

That's about it, the old CBA only needs 6 changes.

[DBoys]

Rather than starting from scratch, it would be easier to fix the flaws in the former CBA. I would change the CBA in the following ways:

1) The former CBA represents significant financial compromises by the players in an attempt to make every team in the league strong. Those compromises were ineffective because the NBA is working under a business model that heavily favors teams in larger markets. The players should not enter into another CBA where they make sacrifices into a broken model that only continues to enrich big market teams while the majority of teams suffer from lack of resources.

The first chance is not a provision in the labor agreement but a condition that there will only be another labor agreement after the NBA agrees to adopt a system whereby all teams share TV revenues equally.

2) Increase the players share or BRI to 60%

3) Allow teams to designate 1 player every 3 years that has no cap on salary

4) Revise the disabled player exception to provide that once the NBA appointed doctor declares a player disabled, the team keeps their cap relief even if the player wants to continue to attempt a recovery.

5) Allow teams a luxury tax bye every 3 years provided they didn’t owe luxury tax in either of the previous 2 years.

6) Half of the annual escrow money and luxury taxes that is redistributed back to teams plus 100% of money collected from player fines is placed in a fund and divided amongst retired NBA players that haven’t played in a NBA game for at least 3 years and played in a portion of at least 3 NBA seasons.

That's about it, the old CBA only needs 6 changes.

[d-train]

Rather than starting from scratch, it would be easier to fix the flaws in the former CBA. I would change the CBA in the following ways:

1) The former CBA represents significant financial compromises by the players in an attempt to make every team in the league strong. Those compromises were ineffective because the NBA is working under a business model that heavily favors teams in larger markets. The players should not enter into another CBA where they make sacrifices into a broken model that only continues to enrich big market teams while the majority of teams suffer from lack of resources.

The first chance is not a provision in the labor agreement but a condition that there will only be another labor agreement after the NBA agrees to adopt a system whereby all teams share TV revenues equally.

2) Increase the players share or BRI to 60%

3) Allow teams to designate 1 player every 3 years that has no cap on salary

4) Revise the disabled player exception to provide that once the NBA appointed doctor declares a player disabled, the team keeps their cap relief even if the player wants to continue to attempt a recovery.

5) Allow teams a luxury tax bye every 3 years provided they didn’t owe luxury tax in either of the previous 2 years.

6) Half of the annual escrow money and luxury taxes that is redistributed back to teams plus 100% of money collected from player fines is placed in a fund and divided amongst retired NBA players that haven’t played in a NBA game for at least 3 years and played in a portion of at least 3 NBA seasons.

That's about it, the old CBA only needs 6 changes.

This, plus one more thing;

7) Change in rookie contracts, no more 2yr plus 2-1yr options and then RFA. Teams can choose 2 years and RFA, or 4 years then UFA. Teams can make any size QO they want to invoke RFA, but if another team beats the QO by 50%, player becomes an UFA.

[nodeal]

1. Once a yr each team has the option to buy out any one player for 50% of the value of their contract. 50% of the contract is removed from the teams salary.

2. No Cap

3. Various luxury tax levels based on BRI
Luxury tax level 1 48% BRI - every $ over this level = a $1.00 tax
Luxury tax level 2 52% BRI - every $ over this level = a $2.00 tax
Luxury tax level 3 56% BRI - every $ over this level = a $4.00 tax
Luxury tax level 4 60% BRI - every $ over this level = a $7.00 tax
Every team, even teams in the Luxury tax share this money.
Team salary minimum 44% BRI
Players receive a minimum 49% of BRI no maximum

4. *All free agents are semi-restricted. Teams with the rights to the player can match or add up to 25% to any offer the player has received. This is the only way a player can receive more than a max contract. Once an offer is matched/added no further negotiations can take place. The player then gets the choice between signing with the new team, or taking the extra cash and signing with their original team. No S&T's

5. The draft lottery is live, every team has a ping pong ball. The 5 teams with the best records have their balls placed in the machine. One team is then picked that team gets the last pick of the lottery, then the next team with the best record is added to the machine. This continues until the team with the worst record is added. Below are the new percentages.
Seed --- chance to win 1st pick
1 --- 20.0%
2 --- 16.0%
3 --- 12.8%
4 --- 10.2%
5 --- 8.2%
6 --- 6.6%
7 --- 5.2%
8 --- 4.2%
9 --- 3.4%
10 --- 2.7%
11 --- 2.7%
12 --- 2.7%
13 --- 2.7%
14 --- 2.7%

6. State taxes are factored into teams LT levels