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Yossi Gozlan: Updated cap sheet for the 2025-26 Boston Celtics following Sam Hauser extending for four years, $45 million. They now project with a roster that will exceed $500 million once they reach 14 players. Their luxury tax penalty is projected to be $50 million more than their payroll.

Hauser would’ve become one of the top role player free agents in next summer’s class when his three-year, $5.7 million contract would’ve expired. The Celtics could’ve declined his $2.1 million team option for 2024-25 earlier this month and made him a restricted free agent to leverage a deal, but it would’ve given him a pay bump starting now against the luxury tax and risked him receiving a significant offer sheet on the open market Boston would’ve needed to match. In the end, Hauser and the Celtics shared an incentive to get a deal done at $11.3 million average annual value (6% of the cap).
Yossi Gozlan: The Boston Celtics and Phoenix Suns both currently project to have luxury tax penalties higher than their payrolls in 2025-26. If the Celtics want to save money, it would need to be via trade. The Suns could more easily save over $100 million by cutting Josh Okogie and declining David Roddy’s option.

2 days ago via x.com