On Tuesday, sources say owners made a modest concession on their stance of implementing a hard salary cap for the first time since labor negotiations began.

The owners proposed an idea similar to the current system that permits teams to pay a luxury tax for going over the cap. The new system would increase punishments for teams that go over the cap beyond its current dollar-for-dollar tax.

The owners’ proposal on Tuesday “would still have the affects of a hard cap,” one source with knowledge of the talks said.

The owners didn’t budge on a desire to change the basketball-related income percentage (BRI) to a split that takes the players from 57 percent to the mid 40s, sources said.