The Boston Celtics, currently $20 million over the NBA’s second apron luxury tax threshold, face significant roster-building restrictions under the new collective bargaining agreement. These penalties prevent them from signing certain players, trading cash, and limit their ability to trade draft picks, complicating potential trades involving high-salary players like Jrue Holiday and Kristaps Porzingis. To avoid long-term consequences and ensure flexibility in future seasons, the Celtics must consider shedding salary this summer, despite potential short-term challenges.
