Tillman Fertitta is "hellbent on reducing payroll and getting the Rockets out of the luxury tax business for the foreseeable future," sources tell The Athletic.

Houston is in the process of a culture shift as Mike D'Antoni and Daryl Morey left the franchise this offseason with Stephen Silas and Rafael Stone replacing them.

The Rockets could also trade both James Harden and Russell Westbrook.

Fertitta has been especially hard hit by the COVID-19 pandemic due to his business interests in dining and hospitality.