#SLOE: People's Basketball Sim League

Posted: **Tue Sep 16, 2025 5:29 pm**

WIG'S NOTE: I have not been able to locate the original tax rules (I think those predate the Proboards used by the PBSL and may go back to the Pelicans Report days); however, I will post here my understanding of luxury tax deadlines.

1. A team's "minimum tax" is locked in at the trade deadline (i.e., you can't cut minimum players before the 4 games of Sim #12 to reduce your tax bill).
2. 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.
3. 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.

Potential Repeaters (see viewtopic.php?t=15124)
Knicks (2 years)
Pacers (2 years)
Bulls (2 years)
Lakers (2 years)

Projected Tax Bills (Last updated: Sim 8)
Cavaliers - 13 (minimum 13 based on Sim 8 salary - $686,733 over cap)
Warriors - 13 (minimum 13 based on Sim 8 salary - $767,007 over cap)
Clippers - 16 (minimum 16 based on Sim 8 salary - $905,535 over cap)
Spurs - 23 (minimum 23 based on Sim 8 salary - $1,280,412 over cap)
Bucks - 36 (minimum 36 based on Sim 8 salary - $1,745,571 over cap)

Season 6 Tax Brackets (based on cap of $5,469,162)

Amount over Cap	Pct	Tax	2 Yr	3 Yr	4+ Yr
$1 - $546,916	0.1	0	0	0	0
$546,917 - $656,299	0.12	10	15	23	31
$656,300 - $820,374	0.15	13	19	29	39	Cavaliers ($686,733) and Warriors ($767,007) as of Sim 8
$820,375 - $984,449	0.18	16	23	35	47	Clippers ($905,535) as of Sim 8
$984,450 - $1,148,524	0.21	19	27	41	55
$1,148,525 - $1,312,598	0.24	23	32	48	64	Spurs ($1,280,412) as of Sim 8
$1,312,599 - $1,476,673	0.27	27	37	55	73
$1,476,674 - $1,640,748	0.3	31	42	62	82
$1,640,749 - $1,804,823	0.33	36	48	70	92	Bucks ($1,745,571) as of Sim 8
$1,804,824 - $1,968,898	0.36	41	54	78	102
$1,968,899 - $2,132,973	0.39	46	60	86	112
$2,132,974 - $2,297,048	0.42	51	66	94	122
$2,297,049 - $2,461,122	0.45	57	73	103	133
$2,461,123 - $2,625,197	0.48	63	80	112	144
$2,625,198 - $2,789,272	0.51	69	87	121	155
$2,789,273 - $2,898,655	0.53	76	95	131	167
$2,898,656 - $3,008,039	0.55	83	103	141	179
$3,008,040 - $3,117,422	0.57	90	111	151	191
$3,117,423 - $3,226,805	0.59	97	119	161	203
$3,226,806 - $3,336,188	0.61	104	127	171	215
$3,336,189 - $3,445,572	0.63	112	136	182	228
$3,445,573 - $3,554,955	0.65	120	145	193	241
$3,554,956 - $3,664,338	0.67	128	154	204	254
$3,664,339 - $3,773,721	0.69	136	163	215	267
$3,773,722 - $3,883,105	0.71	144	172	226	280
$3,883,106 - $3,992,488	0.73	153	182	238	294
$3,992,489 - $4,101,871	0.75	162	192	250	308
$4,101,872 - $4,211,254	0.77	171	202	262	322

Posted: **Tue Oct 14, 2025 8:59 pm**

Projected tax bills updated ahead of the trade deadline. I believe the trade deadline is the last opportunity to shed salary for luxury tax purposes (if not, the commissioner can correct me).