S10 (1989-1990) 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

Bucks ($1,824,956) - 2 year repeater - 23 points
Celtics ($2,435,047) - 19 points
Nets ($2,436,522) - 19 points
Rockets ($3,887,832) - 41 points
Spurs ($5,074,221) - 57 points

Potential Repeaters (see last year's tax thread at: viewtopic.php?t=15824)
Mavericks - 2 years
Bucks - 2 years
Pistons - 2 years
Jazz - 2 years
Bullets - 2 years

Season 10 Tax Brackets (based on cap of $11,621,832)

[

Amount over Cap	Pct	Tax	2 Yr	3 Yr	4+ Yr
$1 - $1,162,183	0.1	0	0	0	0
$1,162,184 - $1,394,619	0.12	10	15	23	31
$1,394,620 - $1,743,274	0.15	13	19	29	39
$1,743,275 - $2,091,929	0.18	16	23	35	47	As of Sim #8: Bucks ($1,824,956)
$2,091,930 - $2,440,584	0.21	19	27	41	55	As of Sim #8: Celtics ($2,435,047), Nets ($2,436,522)
$2,440,585 - $2,789,239	0.24	23	32	48	64
$2,789,240 - $3,137,894	0.27	27	37	55	73
$3,137,895 - $3,486,549	0.3	31	42	62	82
$3,486,550 - $3,835,204	0.33	36	48	70	92
$3,835,205 - $4,183,859	0.36	41	54	78	102	As of Sim #8: Rockets ($3,887,832)
$4,183,860 - $4,532,514	0.39	46	60	86	112
$4,532,515 - $4,881,169	0.42	51	66	94	122
$4,881,170 - $5,229,824	0.45	57	73	103	133	As of Sim #8: Spurs ($5,074,221)
$5,229,825 - $5,578,479	0.48	63	80	112	144
$5,578,480 - $5,927,134	0.51	69	87	121	155
$5,927,135 - $6,159,570	0.53	76	95	131	167
$6,159,571 - $6,392,007	0.55	83	103	141	179
$6,392,008 - $6,624,444	0.57	90	111	151	191
$6,624,445 - $6,856,880	0.59	97	119	161	203
$6,856,881 - $7,089,317	0.61	104	127	171	215
$7,089,318 - $7,321,754	0.63	112	136	182	228
$7,321,755 - $7,554,190	0.65	120	145	193	241
$7,554,191 - $7,786,627	0.67	128	154	204	254
$7,786,628 - $8,019,064	0.69	136	163	215	267
$8,019,065 - $8,251,500	0.71	144	172	226	280
$8,251,501 - $8,483,937	0.73	153	182	238	294
$8,483,938 - $8,716,374	0.75	162	192	250	308
$8,716,375 - $8,948,810	0.77	171	202	262	322