#SLOE: People's Basketball Sim League

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)