If a team goes over the second tax apron twice over a four-year span, their first round pick will be dropped to the end of the first round. 

The rule goes into effect at the start of the 24-25 season.

Teams that go over the second tax apron even once will be unable to trade their first round pick that is seven years out.

If teams stay under the second apron in three of the following four seasons, the pick becomes unfrozen.