I hope this comes across as the easiest and cleanest way to describe this. The NBA is going through changes with it’s new collective bargaining agreement. The NBA cap is the worst cap in all of pro sports and NBA teams play their cap guys upwards of $6 million dollars.

On July 1, 2023, the new CBA will officially take effect. It’s a seven-year agreement through the 2029-30 NBA season and it has new salary cap rules that include a second tax apron, penalties for violating tax aprons and new rules on contract extensions.

It feels like based on moves and rumored Celtics moves, these new rules are affecting the Celtics roster building.

• How does Kristaps Porzingis fit in with the Celtics?@Scalabrine shares his thoughts on Boston Sports Tonight pic.twitter.com/j6PxwtrhXZ

  — Celtics on NBC Sports Boston (@NBCSCeltics) June 23, 2023

• Jayson Tatum and Jaylen Brown

  

  BOSTON, MASSACHUSETTS – MAY 29: Jayson Tatum #0 of the Boston Celtics stands next to Jaylen Brown #7 during the third quarter against the Miami Heat in game seven of the Eastern Conference Finals at TD Garden on May 29, 2023 in Boston, Massachusetts. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Adam Glanzman/Getty Images)

• The Celtics have $169 million in cap commitments for 11 roster players. The first tax level is about $165 million, the second tax level is about $182 million. The Celtics have to cut at least $5 million dollars and add 2 to 4 players to get to the roster limit of 15 players. The Celtics might have to cut as much as $10 million for in season roster flexibility. If I understand the new CBA rules, I bet I don’t, the Celtics have until the end of the 2023-2024 season to be under the $165 million tax level to not be penalized in the future.

• The Kristaps Porzingis trade is officially official for the Celtics. The full details. ➡️ https://t.co/RR5jglJqUs

  — 98.5 The Sports Hub (@985TheSportsHub) June 23, 2023

• Kristaps Porziņģis

  

  Kristaps Porzingis of the Washington Wizards celebrates after scoring a three-pointer against the Charlotte Hornets. (Patrick Smith/Getty Images)

• Derrick White

  

  MIAMI, FLORIDA – MAY 21: Derrick White #9 of the Boston Celtics drives against Max Strus #31 of the Miami Heat during the first quarter in game three of the Eastern Conference Finals at Kaseya Center on May 21, 2023 in Miami, Florida. (Photo by Megan Briggs/Getty Images)

• Rob Williams and Malcolm Brogdon

  

  Apr 5, 2023; Boston, Massachusetts, USA; Boston Celtics guard Malcolm Brogdon (13) reacts after his three point basket with center Robert Williams III (44) against the Toronto Raptors in the second quarter at TD Garden. Mandatory Credit: David Butler II-USA TODAY Sports

• The Celtics HAVE to trade Brogdon and the total salary return has to be less than $17 million-ish. The best case scenario for the Celtics in their “cap crunch” to get under the NBA tax is to only bring back $7 million in players in a Brogdon trade. The best way to do this might be to deal Brodgon to a team like Utah or Houston, who has cap space, attach a future first round pick, and bring back a player like Alperen Şengün or Ochai Agbaji. That would be a perfect fit and check all the boxes.

• Grant Williams

  

  BOSTON, MASSACHUSETTS – MAY 15: Grant Williams #12 of the Boston Celtics reacts during the fourth quarter in Game Seven of the 2022 NBA Playoffs Eastern Conference Semifinals against the Milwaukee Bucks at TD Garden on May 15, 2022 in Boston, Massachusetts. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Adam Glanzman/Getty Images)

• The Celtics HAVE to trade Grant Williams and get a return of a Traded Player Exception and a future draft pick, the amount of TPE doesn’t matter because it won’t go against the Celtics salary cap unless it’s used.

  There has been some speculation that the Celtics kept Grant Williams playing time down during the season so he wouldn’t be expecting a big contract when he hit the restricted free agent market. If that’s true and the Celtics kept a player down because they didn’t want to pay him, that’s embarrassing and the Celtics should be ashamed of themselves. Any team that is trying to manipulate the system to save money deserves to lose and lose in the most painful of ways. RED SOX!!!! If you’re a team owner and especially if you’re from here, the goal is to win. The goal should be to win championships. The fans support the teams by paying the highest ticket prices across all four sports markets and these franchises should be too big to financially fail so what’s the problem? Sorry if the great great grandkids only get $10 million and not $20 million in their trust funds. If these teams are more interested in winning the profit margins than winning championships, just sell, sell the team.

• Al Horford

  

  Mar 11, 2023; Atlanta, Georgia, USA; Boston Celtics center Al Horford (42) shoots against the Atlanta Hawks in the first quarter at State Farm Arena. Mandatory Credit: Brett Davis-USA TODAY Sports

• The Celtics have $169 million in cap commitments for 11 roster players.

  Tatum, Brown, Porziņģis, White, Rob Williams, Horford, Pritchard, Brogdon, Kornet, Sammy Buckets and Champagnie.

  If the goal of the Boston Celtics is to be under the NBA tax cap of $165 million, the Celtics have some work to do if they expect to be back in the Eastern Conference Finals and compete for an NBA Championship. Banner 18 should always be the goal for the Boston Celtics, anything less than that is a fail and is unacceptable to me.

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