While the NBA and NBPA have discussed significant increases in the escrow withholding on players' salaries to account for the probable severe decrease in league revenue during the pandemic, the sides have discussed spreading out the players losses over multiple seasons.
In doing so, players would have the decrease in wages spread over as many as three years in order to avoid a single group of players taking an inordinate one-time hit and to make the financial hit less burdensome in the short-term.
For example, Jayson Tatum will earn $9.897 million during the 20-21 season on the final season of his rookie deal and instead of the salary reduction only being applied to that season, it will also impact seasons when he is on his probable max contract beginning in 21-22. The three-year reduction also allows players who will be out of the league beyond 20-21 from an especially adverse financial outcome.
The league's salary cap and luxury tax would need to be set over the next three years should they move forward with that scenario.
Significant gaps remain between the players and owners on how to account for the various financial scenarios.