What is the second frontcourt in the NBA? Which teams will be participating in the 2024-25 season?

Unlike other major US sports NFL, MLS and NHLThere is no hard salary cap for NBA teams and we have seen teams go over the “soft” caps season after season.

The NBA also introduced a “luxury tax.” System to penalize teams that exceed the salary cap by too much, and a repeat tax to penalize teams that exceed the tax threshold (approximately 121.5% of the salary cap) in three out of four years. The deeper into the tax you go and the more often you do it, the greater the penalty for every dollar spent.

In the 2023-24 season the In the end, the Golden State Warriors paid Almost $175 million in luxury tax payments, although “only” $42.5 million was over the threshold.

There are also various exceptions that teams can use to sign players depending on whether they are taxpayers, non-taxpayers above the salary cap, or leeway under the salary cap.

According to the old collective agreement (CBA) Teams that used certain exceptions or acquired a player via sign-and-trade were capped at a number called the apron. The new CBA has two aprons.

First and second “aprons”

NBA salary cap, luxury tax, primary and secondary aprons in 2024-25

Salary cap: $140.5 million

Luxury tax: $170.8 million

First apron: $178.1 million

Second apron: $188.9 million

The salary cap is the amount of money each team can spend on their roster. When a team spends below the cap, it frees up space that it can then spend on free agents.

The teams try to avoid the second apron $17.5 million over the luxury tax (currently set at $165 million for the 24-25 season).

Previously, teams would only have There is a risk of additional tax obligations if they are included in the luxury tax Threshold. However, teams will soon face consequences on the field if they spend more than other teams.

However, teams can exceed the salary cap Try to stay under the luxury tax limit because that’s when the penalties kick in.

Some teams have an owner willing to spend whatever amount of money it takes to compete, like Mat Ishbia and the Suns and Wyc Grousbeck and the Boston Celtics, the reigning NBA champions with a salary of $199 million.

Phoenix Suns, Minnesota Timberwolves, Boston Celtics and Milwaukee Bucks are currently expected to be secondary frontcourt teams in 2024-25.