So, what teams currently are over the 2nd apron?
Phoenix, the Clippers and Golden State, I think.
Some good info from Keith Smith:
Nine NBA teams are currently hard capped at the first tax apron via my tracking:
CHI: Used NTMLE
CLE: Used NTMLE & BAE
DAL: Acquired player via S&T
HOU: Acquired player via S&T
LAL: Used NTMLE & BAE
MIN: Used NTMLE
NOP: Used NTMLE
NYK: Used NTMLE
TOR: Used NTMLE & BAE
Nine NBA teams are currently over the luxury tax line:
GSW: $41.9M over
LAC: $28.8M over
PHX: $26.6M over
MIL: $14.4M over
MIA: $12.9M over
BOS: $11.3M over
DEN: $5.6M over
PHI: $4.3M over
NOP: $2.9M over
Spending power each NBA team has:
EAST
ATL: $10.1M NTMLE
BOS: Vet Min
BKN: $12.4M NTMLE
CHA: $12.4M NTMLE
CHI: $6.2M NTMLE
CLE: $3.6M NTMLE
DET: $7.7M Room
IND: $7.7M Room
MIA: Vet Min
MIL: Vet Min
NYK: $4.5M BAE
ORL: $7.7M Room
PHI: Vet Min
TOR: Vet Min
WAS: $12.4M NTMLE
WEST
DAL: $12.4M NTMLE
DEN: $5M Tax MLE
GSW: Vet Min
HOU: $7.7M Room
LAC: Vet Min
LAL: Vet Min
MEM: $12.4M NTMLE
MIN: $4.5M BAE
NOP: $4.1M NTMLE
OKC: $7.7M Room
PHX: Vet Min
POR: $10.6M NTMLE
SAC: $7.7M Room
SAS: $7.7M Room
UTA: $7.7M Room
There are a lot of caveats to it, such as Boston has a TPE but you can't use it to sign a player, only in a trade, according to Keith.