In the 2023 negotiation, small-market owners extracted an important piece of flesh. The rules for the highest-spending owners became much harsher, to legislate away the financial advantage teams such as the Clippers and Warriors were lording over their lighter-spending counterparts. We’ve already seen much discussion about the impacts of the second apron — the payroll threshold set this season about $18 million above the luxury tax level — and in particular how it disincentivizes teams to stay above it for more than two seasons in five years. Less discussed but equally relevant is a much harsher repeater penalty for teams who go into the tax three times in four years. That can pack a financial wallop for some clubs even before a second-apron penalty would hit. For example, Boston is headed for a staggering tax bill in 2025-26 if it doesn’t significantly pare down salary, and that will incentivize the Celtics to cut payroll even before any second-apron penalty hits a year later.