The new cap rules basically just make it a bigger and bigger pain in the ass to manage your roster as you spend more.
There are a bunch of trade and free agent restrictions that the Celtics will have, but teams are usually allowed to keep resigning their guys as long as they're willing to pay the incredibly steep taxes.
Gotcah so it's really just a soft cap. You can spend 500M if you want you just end up paying a billion in luxury tax or something like that.
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That's been the Clippers and Warriors strategy in recent years.
I don't know all the ins-and-outs, but there are a bunch of new provisions that create a hard salary cap after teams make certain roster moves.
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