The Celtics had a very busy trade deadline week, pulling off four trades with plenty of implications for the present and the future. Let’s tackle a number of questions about the motives for these deals, the new additions and much more in this week’s mailbag.
Hi Brian,
Love your reporting. Always one of my favorites to read. I might have missed this in article you wrote so apologies if I did. Main question is what does this all mean for the next two years while Tatum and Brown are in their prime? If I’m not mistaken, they have to be below the luxury tax line for two years to avoid the repeater tax. If they stay below the rest of this season, does 2025-2026 season count as one? Assuming they want to avoid the repeater tax, does that mean they need to stay below the line for 2026-2027 also? I realize the line goes up each year so they might a little flexibility.
So, with a new owner, is one option for their financial future to be a below the tax spender for the next few years — while Tatum and Brown are in their prime? I know a lot of fans who can’t stand the financial rules talk but I love it. Thanks again for your great reporting and points of view. Best, John
Thanks for the kind words John. Your question about the implications of this move is an important one for the future and you pretty much nailed it. In order for the Celtics repeater tax to fully reset, they need to stay out of the tax for at least two of the previous four seasons. The Celtics spent into the tax for the past three seasons, making them a team facing repeater tax penalties if they stayed in tax territory this year and next year.
By getting out of the tax now, they started the process of resetting those penalties, but they will need to do so again for next season to not face those steeper penalties. Boston currently sits at $18 million under the tax line for next year (without included Nikola Vucevic, who is a free agent). They could run it back with most of this group and stay under that tax line again to eliminate those penalties for the 2027-28 season and beyond. However, it’s not a slam dunk for them to go that route in my opinion since it may not optimize this roster the most under Tatum/Brown like you said. Those decisions for the 2026-27 season won’t come for awhile (and will be dictated likely by how team is playing at that point to some degree). However, for the current season, getting under this tax line (if possible) was a savvy move given Tatum’s situation. The fact that the Celtics were able to achieve it without surrendering a first-round pick or taking away from the team’s in-season rotation is a big win for Brad Stevens and the front office.
Hi, Brian,
Could you please explain how the trade exemptions work? I don’t understand the recent transaction. One report goes “The Celtics traded Anfernee Simons to the Bulls and in return have acquired Nikola Vučević. But elsewhere I read that “Vucevic will be acquired using the trade exception the Celtics created when they traded center Kristaps Porzingis to the Hawks last summer.” I’m confused. Also, how do you envision the big man rotation going with Vučević joining Queda and Garza? Thanks as always,
Matthew, Rockport, ME
NBA trade rules are a bit of a headache so understandable question Matthew! Essentially, a traded player exception is created when you trade away a player but don’t take back as much salary in return for teams that are over the salary cap. Think of it like a gift certificate that expires after a year. When the Celtics traded away Kristaps Porzingis this past summer, they created a TPE that was worth $22 million since they traded away his salary ($30 million) and only took back Georges Niang ($8 million), creating the $22 million TPE.
Fast forward to the Simons for Vucevic deal this past week. The Celtics took back Vucevic’s salary ($21 million) into the Porzingis TPE. By doing that, they were able to create a new TPE for Simons salary ($28 million) since even though they matched the money under CBA rules, they had this gift certificate lying around from the Porzingis deal to use. It’s a quirky rule but essentially encourages flexibility for trading for teams.
As far as the big man rotation goes with Vucevic, the guess here is that he comes off the bench. Queta has been the superior player this year and he is clearly Boston’s best option from a defensive standpoint. I would expect Vucevic to split some minutes off the bench with Garza and potentially open the door for some double big lineups against big frontlines when needed. Queta and Garza have been playing bigger minutes than they have their entire careers so adding another playable big into the mix will help keep them fresh for the long haul.
Could you explain how the C’s can stay under the luxury tax line and add someone from the buyout market? — Matthew B
The simple version is the Celtics must carry 14 or more players on their roster, but they can stay under that number for 28 days in a season. Look for Boston’s front office to maximize that flexibility which will enable them to stay under the tax (they are about $840,000 under right now). A combination of 10-day deals in the coming weeks will likely lead to two players being signed for the remainder of the year towards the end of the regular season. One of those players could come from the buyout market but said player will need to be patient and willing to not to sign right away. Obviously that could shrink down the pool of available options a bit.