The CBA Glossary
An explainer thing for the NBA's Collective Bargaining Agreement
Suspensions and conduct
The entirety of Article VI of the CBA is dedicated to player conduct
Threshold Tax calculations Tax Rates Repeater tax Rebates
The Luxury Tax Threshold
Additionally, any player who "fails or refuses, without proper and reasonable cause or excuse, to render the services required by a Player Contract or this agreement" now loses 1/91.6th of their base salary for each missed game. Other suspensions still lose 1/145th as before.
https://www.forbes.com/sites/markdeeks/2023/06/30/some-more-new-parts-of-the-new-nba-collective-bargaining-agreement/
The fine for players not attending anti-gambling seminars has skyrocketed from
$20,000 to $100,000.
Public trade requests can lead to suspensions or fines of up to $150,000.
And lastly for this instalment in the series, "passive" player investment
in gaming and/or betting companies is allowed, as long as no betting on the
NBA or its products is allowed.
What Goes Into Tax Threshold Proximity Calculations
Tax Rates
The "repeater" tax
Tax rebates
Threshold Tax calculations Tax Rates Repeater tax Rebates
MAIN TAKEAWAYS:
- The more your team are over the luxury tax threshold, the more your team will pay.
- The more regularly your team is over the luxury tax threshold, the more your team will pay, too.
- Teams under the tax threshold not only avoid penalty, but get rebates, which do not change their salary cap picture but which do improve the cash position.
- In addition to the luxury tax - whose effectiveness as a payroll deterrent had dwindled in light of the Golden State Warriors' extravagant spending - the NBA has recently introduced the "apron" thresholds, which exist in addition to the tax, and which are designed to reduce excessive spending not just through extra payments but through reduced spending options. See the Aprons page for more.