Teams generally prefer to stay under the NBA's luxury tax threshold ($170,814,000) unless they're a championship contender. Some may have begun rebuilding (or aren't as good as they had hoped) but still have large contracts on the books that will soon expire. As the February 6 trade deadline nears, some franchises will make cost-cutting moves to lower their luxury-tax bill or get under altogether. Others may turn away trade opportunities that push their team payroll into the tax. Tax is calculated based on a team's roster as of the last day of the regular season. The bill comes at the end of June, with half of the amount paid going to the NBA, in part to fund the NBA's revenue-sharing program. The remaining half is sent in equal shares to the teams below the luxury tax line. The following shows how close each team is to [Read More]