
The Boston Celtics face a potentially significant increase in their luxury tax bill in future seasons under the NBA’s new collective bargaining agreement (CBA), especially if they give Jaylen Brown a supermax contract extension that will be worth nearly $300 million over the next five seasons.
To accommodate Brown’s supermax, the team may need to trade away players with mid-level salaries and downgrade the roster in the short term given the ball club’s ownership group’s willingness to pay a high tax bill is uncertain on the scale going into the so-called “supertax” or second apron by bringing back the team as it was last season.