Financial Ledger & Threshold Visualizer
2024-25 Season Thresholds: Floor ($127.9M) | Cap ($140.6M) | Tax ($170.8M) | 1st Apron ($178.1M) | 2nd Apron ($188.9M)
Total Cap Allocations 15/15
$0.0M
0.0% of Salary Cap
Cap Room / Deficit
$0.0M
Over the Cap
Estimated Luxury Tax
$0.0M
Non-Taxpayer
Total Outlay (Payroll + Tax)
$0.0M
Under First Apron
$127.9MFloor
$140.6MCap
$170.8MTax Line
$178.1M1st Apron
$188.9M2nd Apron
📊 View Progressive Luxury Tax Brackets & Calculations
| Bracket Range (Over Tax Line) | Marginal Rate (Standard / Repeater) | Taxed Amount in Bracket | Bracket Tax Bill |
|---|
| Player & Role | Pos | Archetype | PPP Star | Cap Hit ($) | Cap % |
|---|
Salary Aggregation Ban
2nd Apron
Cannot combine two or more players' salaries to trade for a single higher-paid player.
Cash Considerations Prohibited
2nd Apron
Cannot send cash in any trade transactions to facilitate cap clearance or draft acquisition.
100% Hard Match Ceiling (No 110% buffer)
1st & 2nd Apron
Incoming trade salary cannot exceed 100% of outgoing salary by even $1.
Post-Waiver Buyout Signing Ban
1st & 2nd Apron
Cannot sign a waived player whose pre-waiver salary exceeded the Non-Tax MLE ($12.8M).
Taxpayer Mid-Level Exception Lost
2nd Apron
Completely forfeits the Taxpayer MLE ($5.2M); can only sign free agents via Veteran Minimums.
🔒 7-Year Future 1st Round Pick Rule
FROZEN
Draft pick 7 years out (2032) is locked from trade mobility. If the franchise stays above the 2nd Apron in 2 of the next 4 seasons, this pick is permanently dropped to #30 overall regardless of lottery record.
Year 1: 2nd Apron
Year 2: Projected
Year 3: Projected
Year 4: Projected