S11 (1990-91) LUXURY TAX THREAD

[WigNosy]

A team's "minimum tax" is locked in at the trade deadline - per the rules for in-season Free Agency here: viewtopic.php?t=5222

- "Players may not be released after the Trade Deadline unless a squad has to cut a player because a pre-trade deadline trade put their roster over 15 players and they must cut down to 15 or they have 8 or more injured players and signing enough players to get them to the minimum 8 healthy players cannot otherwise be accomplished (I.e., "involuntary cuts only")." So you can't cut players after the Trade Deadline to reduce your tax bill.

- If a team's salary increases after the trade deadline (e.g., you have to sign a player to get to 8 healthy players due to injury), your "minimum tax" is based on the new salary total.

The above two points mean a team's final tax bill is based on whatever the team's highest salary total is at any time after the trade deadline has passed.

Minimum Tax Bills (Updated after Regular Season Sim #9/Trade Deadline)

Spurs ($2,350,133) - 2 year repeater - 23 points (note: signed Michael Cooper post-trade deadline)
Kings ($2,462,804) - 16 points
Cavaliers ($3,328,171) - 23 points

Potential Repeaters (see last year's tax thread at: viewtopic.php?t=16029)
Bucks ($1,824,956) - 3 year repeater
Celtics ($2,435,047) - 2 year repeater
Nets ($2,436,522) - 2 year repeater
Rockets ($3,887,832) - 2 year repeater
Spurs ($5,074,221) - 2 year repeater

Season 11 Tax Brackets (based on cap of $14,135,327)

Amount over Cap	Pct	Tax	2 Yr	3 Yr	4+ Yr
$1 - $1,413,532	0.1	0	0	0	0
$1,413,533 - $1,696,239	0.12	10	15	23	31
$1,696,240 - $2,120,299	0.15	13	19	29	39
$2,120,300 - $2,544,358	0.18	16	23	35	47	Post-Sim 9: Spurs ($2,350,133), Kings ($2,462,804)
$2,544,359 - $2,968,418	0.21	19	27	41	55
$2,968,419 - $3,392,478	0.24	23	32	48	64	Post-Sim 9: Cavaliers ($3,328,171)
$3,392,479 - $3,816,538	0.27	27	37	55	73
$3,816,539 - $4,240,598	0.3	31	42	62	82
$4,240,599 - $4,664,657	0.33	36	48	70	92
$4,664,658 - $5,088,717	0.36	41	54	78	102
$5,088,718 - $5,512,777	0.39	46	60	86	112
$5,512,778 - $5,936,837	0.42	51	66	94	122
$5,936,838 - $6,360,897	0.45	57	73	103	133
$6,360,898 - $6,784,956	0.48	63	80	112	144
$6,784,957 - $7,209,016	0.51	69	87	121	155
$7,209,017 - $7,491,723	0.53	76	95	131	167
$7,491,724 - $7,774,429	0.55	83	103	141	179
$7,774,430 - $8,057,136	0.57	90	111	151	191
$8,057,137 - $8,339,842	0.59	97	119	161	203
$8,339,843 - $8,622,549	0.61	104	127	171	215
$8,622,550 - $8,905,256	0.63	112	136	182	228
$8,905,257 - $9,187,962	0.65	120	145	193	241
$9,187,963 - $9,470,669	0.67	128	154	204	254
$9,470,670 - $9,753,375	0.69	136	163	215	267
$9,753,376 - $10,036,082	0.71	144	172	226	280
$10,036,083 - $10,318,788	0.73	153	182	238	294
$10,318,789 - $10,601,495	0.75	162	192	250	308
$10,601,496 - $10,884,201	0.77	171	202	262	322