This will be with the full taxpayer MLE if the number reported is accurate. The Celtics are $13 million shy of the hardcap as of now. However, if Smart signs for under $13 million in year 1, and/or another player is moved, the Celtics can instead use only a portion of the non-taxpayer mid-level and have a shade over $3 million of it to use elsewhere (ideally signing Jabari Bird to a 4-year deal for starters).