First there's the luxury tax. We know about that part. For example, the Celts are over the 2nd apron and Sam Hauser's $10M per year deal will actually cost the team... $90M per year! That's a 900% tax if my fingers are working. More than I realized.
But the biggest punishments/challenges are in the basketball penalties and trade restrictions...
"Let me put a pin in that balloon too," Grousbeck said when asked about the challenges of staying in the luxury tax in an interview with WEEI in Boston. "It’s not the luxury tax bill, it’s the basketball penalties. The new CBA was designed by the league to stop teams from going crazy."
"The basketball penalties mean that it’s even more of a premium now to have your basketball general manager be brilliant and lucky," Grousbeck said. "Because you have to navigate because you can’t stay in the second apron, nobody will, I predict, for the next 40 years of the CBA, no one is going to stay in the second apron more than two years."
https://basketball.realgm.com/wiretap/279735/Outgoing-Celtics-Owner-Wyc-Grousbeck-Basketball-Penalties-Will-Drive-Changes-Not-Tax-Bill
This is from a Celtics article but it applies to all 2nd apron teams, who really can't do much of anything....
The Celtics are currently dealing with a number of restrictions as a second apron team. Here’s a list of the more notable restrictions:
—Can’t acquire a player via sign-and-trade
—Can’t use mid-level or biannual exception in free agency
—Can’t sign a player who was making more than mid-level via buyout
—Can’t aggregate two or more player salaries in a trade
—Can’t send out cash in a trade
—A future first round pick is frozen seven years out (unable to be traded) when a team is in second apron.
—Frozen first round picks could be moved to end of first round if a team stays above second apron in three of five years
https://www.masslive.com/celtics/2025/03/wyc-grousbeck-drops-big-hint-on-boston-celtics-offseason-plans-amid-sale.html
Anyway... this seems like too much to me, but maybe I'm just cranky because my team is dealing with it haha. Like, I get the point but it's a little overboard imo.
If Grousbeck is correct that no team will stay over the 2nd apron for more than 2 years, do we like that the best teams are basically going to be broken up so often? "Parity" is cool on paper but kinda boring in practice imo. What do you guys think?