Originally posted on ajc.com  |  Last updated 12/5/11
As teams wait to see the details of the new CBA, there are two provisions in particular that figure to have a lot of influence on whether the Hawks pay the luxury tax. The most important consideration for the Hawks is the amount of the cash distribution non-taxpaying teams can expect to receive under the new CBA. Under the previous CBA, non-tax teams shared in 1/30th of the total tax pool. Last season the share came out to $2.4 million per team, meaning non-tax teams made out by not paying the tax and also getting that distribution. The distribution is not expected to be as generous under the new CBA, according to cap expert Larry Coon: 2011 CBA: No more than 50 percent of the tax funds can go exclusively to teams that did not pay tax. . . . However, while the new agreement stipulates that no more than 50 percent of the tax funds can go exclusively to teams that did not pay tax, it doesn’t specify what happens to the other 50 percent. It is possible the remaining tax money …
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