Taxpayer mid-level exception
E549013
The Taxpayer Mid-Level Exception is an NBA salary cap mechanism that lets teams above the luxury tax threshold sign or re-sign players to multi-year contracts for a limited, league-defined amount without needing full cap space.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Taxpayer Mid-Level Exception | 0 |
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
NBA salary cap exception
ⓘ
contract mechanism ⓘ |
| allows |
multi-year contracts
ⓘ
re-signing players without cap space ⓘ signing free agents without cap space ⓘ |
| amountDeterminedBy |
NBA salary cap level
ⓘ
formulas in the Collective Bargaining Agreement ⓘ |
| appliesTo | NBA teams above the luxury tax threshold ⓘ |
| canBeSplitAmong | multiple players ⓘ |
| canBeUsedOn | one player ⓘ |
| cannotBeUsedFor | sign-and-trade deals that violate apron restrictions ⓘ |
| category | NBA labor and contract terminology ⓘ |
| contrastsWith |
Non-Taxpayer Mid-Level Exception
ⓘ
Room Mid-Level Exception ⓘ |
| definedBy | NBA Collective Bargaining Agreement NERFINISHED ⓘ |
| eligibilityCondition |
team does not use the Bi-Annual Exception
ⓘ
team does not use the Non-Taxpayer Mid-Level Exception ⓘ team is above the luxury tax apron ⓘ |
| governedBy | NBA salary cap rules ⓘ |
| hasAnnualRaiseLimit | maximum percentage raises defined by CBA ⓘ |
| hasContractLengthLimit | maximum years defined by CBA ⓘ |
| hasLimitation |
cannot be combined with cap space to increase its size
ⓘ
total salary amount is capped by league rules ⓘ |
| hasShorterTermThan | Non-Taxpayer Mid-Level Exception ⓘ |
| hasSmallerAmountThan | Non-Taxpayer Mid-Level Exception ⓘ |
| introducedAs | variant of the Mid-Level Exception for taxpaying teams ⓘ |
| renewal | re-sets each league year ⓘ |
| resultsIn | hard cap at the second apron if used in certain ways under newer CBAs ⓘ |
| usedFor |
adding depth to expensive rosters
ⓘ
signing rotation-level players on taxpaying teams ⓘ |
| usedIn | National Basketball Association NERFINISHED ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.