The Phoenix Suns have made it clear what their goal is in the course of the season. Despite the number of challenges thrown at them, namely in the form of injuries, the franchise has managed to withstand it all and rank as the sixth-seeded team in the West. Not the ideal place, but it is what it is.

Just in case there are any more doubts as to the franchise’s title aspirations, owner Mat Ishbia took the opportunity during the announcement of the 2027 All-Star location to clear any doubts. Arizona Central reporter Duane Rankin caught up with him and asked him about the luxury tax concerns; they are $66 million over the luxury tax. But Mat seems to be not too worried as he jokingly says, “I don’t know what the 2nd tax apron is?” before getting serious.

“We’re not frivolous with money and just spending money to spend money. We’re trying to win a championship.” Said he hopes, expects to have UFA Royce O’Neale, Grayson Allen back. “

The billionaire businessman left no stone unturned as he’s set on making Phoenix the epicenter of basketball. Or so it seems. Since his buying of the Suns and Mercury, Ishbia was a whirlwind of decisions. From Kevin Durant‘s arrival to getting Bradley Beal in October to form the Big 3, Mat Ishbia was already looking at a hefty luxury tax bill. Beal’s arrival had pushed their luxury tax payroll to a whopping $191 million, putting them in the third place.

But what exactly is this tax apron in the NBA?

Tax Apron in the NBA

The Collective Bargaining Agreement or the CBA’s rules created changes throughout the league. But, perhaps none of it stood out more than the luxury tax aprons. The 2023-24 season has a salary cap of $136 million while the tax cap is $165.294 million. This means that a team above the $182 million mark falls as being above the second tax apron; the first apron being $172.3 million.

With New Ownership in Phoenix, Is the Suns’ Billionaire Richer Than Warriors’ Owner?

Its a widely known fact that the NBA has a soft cap, allowing teams to spend without limit. But with the new rules, there are certain exceptions that trigger hard caps. Once a team hits hard cap, it cannot go above it. And in cases where a team is above an apron, they have to be careful not to trigger an exception. Let’s take a look at the exceptions which trigger the first apron:

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• Use of the Non-Taxpayer Mid-Level Exception (NTME)
• Bi-Annual Exception (BAE)
• Teams cannot aquire players in sign-and-trade deals if the incoming salary goes above the apron

Now, the second apron exceptions will have the above restrictions and:

• Unable to use the Taxpayer Mid-Level Exception (TMLE)

Aside from these exceptions, they also have a few restrictions as well. They include second apron teams unable to trade exceptions created in the prior year, is a team comes in the second apron for three in five seasons, their first round pick will move to the end of the round in the beginning of the next season, and more.

Suffice it to say, things can get messy.