#SLOE: People's Basketball Sim League

1. 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.
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 last year's tax thread at: viewtopic.php?t=15470)
Pistons (2 years)
Clippers (3 years)
Lakers (2 years)
Nets (2 years)

Projected Tax Bills (as of end of UFA)
Pistons ($861,784) - 2 year repeater - 15 points
Hawks* ($1,242,663) - 13 points
Warriors ($1,476,347) - 16 points
Mavericks ($1,629,214) - 19 points
Celtics ($1,766,355) - 23 points
Nuggets ($2,294,911) - 31 points

* The Hawks' cap hold for their unused MLE ($705,277) has been deducted from their cap overage to determine actual team salary
** The Nets' salary commitment falls beneath the luxury tax line when their unused MLE is deducted from their cap overage to determine their actual salary (total overage: $663,754)

Season 8 Tax Brackets (based on cap of $8,297,371)