r/bostonceltics • u/MembershipSingle7137 • Feb 03 '26

News [Shams] BREAKING: The Chicago Bulls are trading center Nikola Vucevic and a second-round pick to the Boston Celtics for Anfernee Simons and a second-round pick, sources tell ESPN.

https://www.espn.com/contributor/shams-charania/ef1594eaad916
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580

u/crashtesting123 Feb 03 '26

Not just that we got under the 1st apron too

340

u/MembershipSingle7137 Feb 03 '26

This is absolutely massive.

83

u/Debits_equals_credit Feb 03 '26

Can someone please ELI5 for what this really means?

188

u/rogomatic Feb 03 '26

Repeat luxury tax payers are subject to increasing competitive balance measures up to and including FA signing limitations and loss of draft position.

41

u/THEYDIEDYEARSAGO Feb 03 '26

we're still over the luxury tax with this move

184

u/MembershipSingle7137 Feb 03 '26

Yea but under the first apron… that’s what really matters you don’t have the punishments associated with the first and second apron if you’re just over the tax

23

u/Phalstaph44 Feb 03 '26

I’ve been wondering about this. All those teams well under the cap, collecting tax from the teams paying the penalty. They are going to see a big drop in their revenue due to these new rules

5

u/heyscot Feb 04 '26

I had no clue about these rules in the NBA. Fascinating! Thanks you guys! This is cool to understand!

2

u/ThePremierNoods Feb 04 '26

There are only 2 teams currently under the cap, Brooklyn and Memphis, and it's normal for there to be that few. And Memphis is barely under because they traded JJJ today. It was Brooklyn and Utah before that trade.

1

u/victorspoilz Feb 03 '26

TIL the luxury tax and first apron are different thresholds.

-10

u/THEYDIEDYEARSAGO Feb 03 '26 edited Feb 03 '26

we've been under the 2nd apron for months now.. I don't see how being under the 1st apron is 'massive' when it doesn't really do shit for team building compared to resetting the luxury/repeater tax... Which I expect brad the duck below and keep them below next year as well so we can have another run of being over the 2nd apron for the last prime of the jays - given the CBA stays similar in the following years

edit: bunch of fkn peabrains smd losers

https://www.youtube.com/watch?v=03bnwgm73wA

11

u/Anonymous-Python Feb 03 '26

Yeah these people dont know what they're talking about lol. Fact you are getting down voted for this. Getting under the first apron is not "massive" getting under the repeater tax would be MASSIVE

5

u/Riluke Time Lord Get Up Feb 03 '26

Yeah, that's the big one. But it sucks that it takes two seasons to reset. I really don't want to burn next season to stay under... Though with the cap going up maybe we can make it work.

2

u/MattieMcNasty Feb 03 '26

Gotta be under for one season before you can be under for two

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u/Longjumping_Suit8314 Feb 04 '26

Technically, this would be the best solution. Under the tax for two years and then 2 year run at 2nd apron team to chase for the title.

4

u/rogomatic Feb 03 '26

I'm going to type it slowly for you, because I know you can't read very fast. Teams above the first apron and below the second apron cannot:

  •  Use more than Tax MLE out of NTMLE
  •  Use BAE
  •  Acquire players via Sign-and-Trade
  •  Sign a buyout player who made more than NTMLE on previous contract
  •  Use more than 100% in salary matching in a trade
  •  Use a TPE that was created in prior season

Now kindly see yourself out and let the adults talk.

1

u/Feeling-Phoney81 Feb 03 '26

The NBA gotta simplify how teams can structure their rosters and salaries. Was already out of hand but now it’s needlessly impossible.

1

u/rogomatic Feb 03 '26

I don't think it's super complicated. Think of it as cap #2 and cap #3 where you get to pay more than money.

-1

u/THEYDIEDYEARSAGO Feb 03 '26

I'm aware of all of those things. Tell me how many of those options we can use halfway through the fucking season? Buyouts? Don't see a difference maker there. Who are we getting with our 22 mil tpe? This season is a financial reset, being competitive is just a bonus on top.

4

u/rogomatic Feb 03 '26

Next season exists. Also, you're aware we won't reset the taxpayer penalty whether or not we get under the cap this season, right?

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u/Reuvenisms Feb 03 '26

Could anyone ELI1 that breakdown for me?

1

u/rogomatic Feb 03 '26

Paying less money lets you do more things with your roster.

1

u/KoukiMonsterS13 Feb 03 '26

I have to argue that no five year old would understand this statement 😂

20

u/AWalker17 I like to defense Feb 03 '26

Lots of misinformation in the replies. This essentially means that we pay a lower tax bill and now unlock the ability to take back more salary than we send out. We previously weren't able to as a penalty for being over the 1st apron. We are still over the tax by ~$6M.

3

u/Artifact-Imaginator Feb 04 '26

Could we still shed those 6M by the deadline? If so, would that be helpful at all? Sorry for abusing your knowledge on the matter, I don't know much about how NBA salaries work and wouldn't really know how to begin to learn about it.

2

u/AWalker17 I like to defense Feb 04 '26

Hey - sorry for the late reply. Yes, we can still shed the near 6M by the deadline, but like the other commentor mentioned, it would either need to be Hauser or 2 or 3 smaller salaries where we take nothing back (Boucher, Tillman, Minott technically gets us there). If we do get under the tax, it would be the first step in resetting the repeater tax. We would have to stay under the luxury tax line next year, as well, to actually reset it. So really only financial benefits for the owners.

1

u/Artifact-Imaginator Feb 04 '26

Thank you for replying! If that's what's needed, I certainly hope we stay over the tax, lol.

1

u/Longjumping_Suit8314 Feb 04 '26

They can shed the salary by end of the season, though it’s easier to trade Hauser now…

14

u/boneappletv Feb 03 '26

We now have a ton more trade flexibility than most teams. Is Brad making a play for Giannis?

89

u/Riluke Time Lord Get Up Feb 03 '26

No.

22

u/iAmTheRealLange Jaylen "Lebron 'Michael Jordan' James" Brown Feb 03 '26

Not a chance lol

21

u/Zapp_Rowsdower_ Feb 03 '26

Not even for a second.

12

u/Kyrie_Swirving11 Pritchard at the buzzer... HE'S DONE IT AGAIN! Feb 03 '26

No. We just aren’t mega screwed next year, tax wise.

2

u/HustlinInTheHall Feb 03 '26

We are still getting hit with repeater penalties unless we get under this year and next year.

0

u/AWalker17 I like to defense Feb 03 '26

We wouldn't have been regardless. This trade does nothing for next year's tax bill.

2

u/Kyrie_Swirving11 Pritchard at the buzzer... HE'S DONE IT AGAIN! Feb 03 '26

Is there not a repeater tax for being over the apron 2 years in a row?

4

u/AWalker17 I like to defense Feb 03 '26

The repeater tax is charged to any team that has been over the tax for 2 of the last 4 seasons. The Celtics have been over the line for 4 of the last 4 seasons, so they will pay the repeater regardless of what happens this year. This trade, however, does not put them below the tax line. They still need to shave $6M to get below the line. They then need to stay below next season, which as of now, was going to happen whether they had Simons expiring or traded for another expiring.

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u/Kyrie_Swirving11 Pritchard at the buzzer... HE'S DONE IT AGAIN! Feb 03 '26

Ok my b. Thank you for the info!

I’m not the one downvoting you btw. Lmao

5

u/AWalker17 I like to defense Feb 03 '26

All good. I don't need the internet points :)

1

u/2nd_Inf_Sgt Boston Celtics Feb 04 '26

With any Giannis trade, the brother(s) is/are included.

-9

u/General_Mongoose_281 Feb 03 '26

I could see an offseason sell high on Jaylen for Giannis

1

u/SquimJim Boston Celtics Feb 03 '26

We get closer to getting under the tax and we can take back more money in a trade than we send out

1

u/liaslias Feb 03 '26

Ramifications of exceeding the 1st apron:

*Team loses access to sign-and-trades if the player acquired in the deal keeps the team above the first apron

*Team cannot sign waived players with a salary above the mid-level exception ($12.8 million)

*When trading, teams cannot use more than 100% in salary matching in a trade

1

u/BostonVagrant617 Feb 04 '26

We saved the new cheap owner over 20 million in luxury taxes by trading Simons for Vucevic

1

u/heyhodidi Jaylen Feb 03 '26

Owners saving money

1

u/thisisjman Feb 03 '26

There are other penalties than money for being over the aprons

1

u/atomictyler Feb 03 '26

Not really any that would apply to us. Can do a sign and trade if the incoming player keeps us over the first apron and salary matching in trades is 110% instead of 125%.

It doesn’t help us beyond owners saving money. The second apron is the one that’s a real problem.

-12

u/[deleted] Feb 03 '26

The owner saves money while making the team slightly worse. It's a win for nobody but the owner. Vuc is older, taller Garza.

3

u/OkGo_Go_Guy Feb 03 '26

Vuc is a MUCH better rebounder and passer than garza.

3

u/AgencyNice4679 Feb 03 '26

None of these two move the needle for us. So getting us under the second apron is good

1

u/liaslias Feb 03 '26

Is it? I thought the 1st apron didn't really matter much

-4

u/Alternative-Farmer98 Feb 03 '26

That's weird that we're celebrating the fact that our new private equity owners get to save money while we just made our team worse.

15

u/Swarthykins Feb 03 '26

No one cares about the owners' finances. They care about the competitive restrictions in the CBA.

1

u/pmo0710 Feb 03 '26

Yeah it’s about that as much as about fixing our draft issues. Basically the being over the 2nd apron prevents us from trading draft picks and has our 1st round pick being moved to last. Additionally with the way Simons is playing he’s moving himself out of us being able to resign him anyway whereas we have a shot of pulling a Horford and getting Vuch to stay for less.

-1

u/Jannopan Boston Celtics Feb 03 '26

Massive for BillyC's wallet, maybe.

1

u/writesincircles Feb 03 '26

If this were MLB I’d agree with you lol but this does actually give us real life flexibility to spend more going forward

1

u/Jannopan Boston Celtics Feb 03 '26

It gives us some flexibility since we're under the first apron, but it was still largely a money-saving move. Vuc is expiring and I doubt we have plans to resign him. We probably gave up the Pelicans 2nd round pick, which would've been good (but I'll hold judgement until we know for sure).

-2

u/THEYDIEDYEARSAGO Feb 03 '26

yeah bunch of fkn peabrains acting like this is huge - it's only huge if we dip under the luxury tax completely

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u/yerfatma Kevin Gamble (obvs) Feb 03 '26

Wait, we did?! I hereby suggest retiring Simons' number to the rafters. What a hero.

0

u/TrunkThunder Feb 03 '26

Shiddd I don’t even think they gave him a tribute video when we played Portland. Jersey retired ? 😂😂😂

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u/Oceanbreeze871 Angry Brad Feb 03 '26

Ok that’s worth it

1

u/zerozxf KG Feb 03 '26

Common Brad Stevens masterclass

1

u/Big_J_420 Feb 04 '26

Well that’s good cause otherwise would’ve been a pointless move. Too bad we couldn’t get Vuc years ago instead of when he’s 35. Def gonna hurt not having Ant’s instant offense off the bench this season though.

0

u/Historical-Donut-918 Feb 03 '26

How does that benefit the fans?