NBA owners really wanted to eliminate the mid-level salary cap exception in the new collective bargaining agreement, but the players fought tooth and nail to keep it. But the league did succeed in making the MLE much harder to use; under the new rules, for a team over the luxury tax threshold, using the mid-level would be suicidal.But the new CBA offers luxury tax-payers a consolation prize... the new mini mid-level exception, also known as the taxpayer exception. That tool will allow teams over the tax limit to sign free agents, though their offers won't be quite as lucrative as full-MLE offers from teams under the tax limit.That's going to be an important distinction this summer, as several high profile teams - including the Heat, Knicks, Lakers and Celtics - will likely be limited to making mini mid-level deals.Here's a look at the new exception, when it applies, and why it matters.
- What is the mini mid-level exception?.
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