Could the Boston Celtics serve two masters this season?
After consecutive campaigns over the second apron, they're motivated to gain flexibility. However, the north star for the 18-time NBA champions is raising banners to the TD Garden rafters.
Their outlook for 2025-26 is that it projects as a gap year. That has fed into moves like their recent flurry of activity, which included trading Georges Niang to the Utah Jazz.
The financial impact of that move shrank their tax bill from $73.1 million to $39.5 million, according to Spotrac. They are $7.8 million under the second apron and $4.0 million over the first.
Unless the goal is to get under the luxury tax, the Celtics at least have the option to keep Anfernee Simons. Maybe that's not meant to be. However, the 26-year-old guard fits their system offensively.
The seven-year veteran will push the pace, he can create and capitalize on threes off the dribble, and he's a reliable catch-and-shoot option.
Simons ranked 13th on pull-up threes among players who launched at least 3.5 per game last season, per NBA.com. He took 4.2 shots of that nature and converted them at a 34.7 percent clip. The six-foot-three guard also drilled 37.7 percent of his 4.3 catch-and-shoot attempts from behind the arc.
A return that could catapult the Celtics
There's financial and future roster-building value in shedding Simons' expiring $27.7 million contract for a smaller salary. However, what if Boston's better than anticipated?
It's not out of the question that a quartet of Jaylen Brown, Derrick White, Anfernee Simons, and Payton Pritchard could lead this team to the sixth seed in the wide-open Eastern Conference.
Let's say the Celtics are around that spot leading up to the trade deadline. What if Jayson Tatum, who recently impressed an NBA scout who saw him in person, is trending toward returning?
Perhaps it's best if he doesn't. And the team won't want to rush him or burden him with unfair expectations. However, if he's trending towards playing in the upcoming campaign, then maybe it factors into Simons' future with the franchise.
If Boston's fighting for a top-six seed and Tatum and Simons are in the lineup, the Celtics could suddenly become a difficult team to beat in the postseason.
Furthermore, the trade sending Niang to Utah netted Boston an $8.2 million traded player exception [TPE].
Perhaps that goes untouched. TPEs often do. The franchise already possesses one worth $22.5 million. That stems from the deal sending Kristaps Porzingis to the Atlanta Hawks. Teams can't combine TPEs, but they can utilize portions of one to make multiple moves.
For example, the Celtics could use the TPE it created in the Niang trade to acquire two players worth a maximum of $8.2 million.
That could come in handy as Boston searches for potential long-term contributors while staying under the second apron. It presents a path to keeping the rotation intact and adding another contributor.
Considering the improbability of the organization ending this league year over the second apron again, a move of that nature won't happen if it betrays their goal of gaining flexibility to a meaningful extent.
So, while the Celtics may not have Tatum in the fold next season, or go beyond the play-in tournament, their trade with the Jazz created more optionality. That could help Simons stick around.
If he's sharing the floor with a certain five-time All-NBA First Team selection, Boston might be more competitive than anticipated in a projected gap year.