NBA teams are lobbying for the luxury tax level for the 20-21 season to come in at $139 million with the apron at $145 million.

The trade market would essentially become frozen if the tax stays flat at $132.7 million.

A flat tax would only benefit the teams with cap space.

The luxury tax was projected at $139 million off a salary cap of $115 million for the 20-21 season.