When the sun traded Kevin Durant, they gave up a lot of depth in the process. They made short-term sacrifices with the goal of deepening the list over time. Unfortunately, the new CBA added several new rules that would severely complicate their ability to add to the roster.
The Suns enter the summer with a $3.6 million luxury tax line with just seven players under contract. They became taxpayers in 2022-23 for the first time in over a decade, but being taxable in the future was included in the deal when they did. What they didn’t expect was the implementation of the second tax apron and the list building restrictions that would come with it.
Teams on the second tax arena in 2023-24 will lose access to the mid-level exception, will be limited to recovering 110 percent of salaries issued in trades instead of 125 percent, and will not be allowed to sign players in the buyout market. Starting in 2024-25, they will not be able to recover more salaries than they give in deals, bundle players into deals, use trade exceptions from previous seasons, transfer money in deals, or receive players on existing contracts by signing and trading with their agents. lunatics.
The Suns are only $14 million less than the second tax yard. If they choose to work the second tax yard, they will limit themselves to re-signing free agents as their best chance to appropriately deepen their roster. They will have no problem re-signing Torey Craig And Jock Landall Because they have their rights to Early Bird. However, they are limited to re-signing Damion LeeAnd Josh OkojeAnd Terrence RossAnd TJ Warren Either to a minimum salary or 120 percent of that amount.
Phoenix’s current depth or lack thereof has led to a large portion of their postseason struggles, so it’s hard to imagine them pulling off this team. Next year could be their last chance to make a lopsided trade as they get paid more before the second tax yard restrictions go into full effect. However, they do not have any tradeable first-round picks going forward, which will limit their return on any trades.