NBA free agency tracker: Rockets lock up Kevin Durant's supporting cast
Few suitors have significant salary cap space to spend this summer. Teams are continuing to adjust to new salary cap rules that took effect in 2023, which included financial penalties and restrictions for the league's highest-spending organizations. If a team exceeds the salary cap by approximately $53 million — a spending tier known as the 'second apron' — it would pay harsh luxury tax penalties and no longer be able to use trade exceptions, execute sign-and-trade agreements, include cash in a trade or buy a draft pick. These restrictive rules have convinced most NBA teams to stay under the second apron if at all possible.
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