Disabled Player Exception set at lesser of (i) 50% of the disabled
player’s salary, or (ii) the amount of the Non-Taxpayer Mid-Level
Exception. Maximum contract length of 1 year. Exception
available to be used to replace player who suffers season-ending
injury (same as under 2005 CBA).
So basically if LeBron gets injured the Heat have 5 million to sign a player for one year. Seems kind of useless. If someone that makes 5 million a year goes down, they get a 2.5 million dollar exception to sign a guy for half a season. Ehh...
Tax rates for teams that are taxpayers in at least 4 out of
any 5 seasons (starting in 2011-12) increase by $1 at
each increment (e.g., for team salary $5M-$10M above
the Tax level, the Tax rate for a repeat taxpayer is $2.75-
for-$1 instead of $1.75-for-$1).
That really discourages going into the tax.
NBA to guarantee players’ 50% share of BRI (or the applicable
percentage between 49% and 51% if BRI Split “Option 2