Miami Heat forward P.J. Tucker Brett Davis-USA TODAY Sports

The Heat are willing to give impending free agent P.J. Tucker a guaranteed three-year deal but don’t want to invest their full mid-level exception on the veteran forward, Ira Winderman of the South Florida Sun Sentinel reports.

Using the full midlevel ($10.3M) would push Miami into a hard-cap situation, which would seriously curtails its ability to make other moves. The Heat instead plan to offer Tucker the maximum allowable three years using the non-Bird exception. The contract would include a starting salary of $8.4M and be worth about $26.5M.

Tucker is declining his $7.35M option in order to enter unrestricted free agency. The Sixers have emerged as the front-runners for Tucker, reportedly ready to offer him a three-year contract worth $27M with incentives that could increase the value to $30M.

If the non-taxpayer mid-level exception is used on Tucker, they’d only be able to offer restricted free agent Caleb Martin or any outside free agent their $4.1M biannual exception, Anthony Chiang of the Miami Herald notes.

More must-reads:

TODAY'S BEST
Celtics dominate short-handed Cavaliers in blowout Game 1 win
Rangers special teams, goaltending help them take control against Hurricanes
Knicks share brutal injury news on Mitchell Robinson
Titans put Treylon Burks on notice with latest free-agent addition
Rudy Gobert's Defensive Player of the Year award redeems reputation of darkness retreats
LIV Golf scores major win ahead of PGA Championship
Astros GM makes revealing comments about team's trade-deadline strategy amid poor start
Watch: Overtime goal completes Avalanche's comeback in 4-3 win over Stars
Thunder’s three-point barrage takes down Mavericks in Game 1
Legendary Broncos DC Joe Collier dead at 91
Watch: Phillies' Bryce Harper stays hot with another grand slam
Cardinals' Willson Contreras suffers broken arm after being hit by swing
Nuggets star gets fined, but avoids suspension for ugly Game 2 actions
PSG superstar to potentially depart club with zero UEFA Champions League trophies
NFL has a reported date for the 2024 schedule release
Lions sign veteran defensive tackle
Sharks win 2024 NHL Draft Lottery, get No. 1 pick for first time
John Calipari recruiting another top player from Kentucky
Giants designate right-hander for assignment
Former All-Star shares concerns of potential Knicks burnout