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Former National Basketball Players Association executive director Tamika Tremaglio has defended the two-apron structure in an interview with Front Office Sports. Tremaglio helped negotiate the current collective bargaining agreement that was instituted in 2023.

“What I’ve been hearing is [there’s] a hard cap. There is no hard cap,” said Tremaglio, who was the union’s executive director when the latest CBA was ratified in April 2023. “The reality is that any team can go into the apron. Any team could go into where they’re now paying taxes. It just becomes a more intentional choice on that team as to whether or not they will pay the taxes.”

The new CBA creates a cap environment with three separate thresholds with the luxury tax, first apron and second apron. Each level has different financial penalties, while both aprons create roster limitations. 

While there is not technically a hard cap, the system has created an environment where teams are either avoiding the second apron or only going into it for a limited amount of time.

Andre Iguodala replaced Tremaglio as executive director. 

Via Colin Salao/FrontOfficeSports

The 2nd apron is a de facto hard cap. Teams won't be willing to cross it except in certain circumstances, and for short periods of time, because it's too punitive.

The fact the aprons even exist is a testament to the PA. I'm sure owners wanted 20% above tax to be hard cap.

just want to point out that players got 57% of the BRI in the 2000s and now its 50/50. weaklings