The NBA and NBPA continue to negotiate their next collective bargaining agreement. One part of the talks that is not expected to be part of the final agreement is a hard cap, which the NBA has euphemistically called an "Upper Spending Limit."
In early December, Marc Stein of Substack reported that the NBA was genuine in their pursuit of a hard cap and that it wasn't simply a negotiating tactic.
"There's not going to be a hard salary cap... I don't think," said Brian Windhorst on his podcast. "I don't want to talk in absolutes. I think if that was really on the table, I don't think we'd be hearing there's momentum in talks.
"There sounds like there will be changes to the luxury tax system. Potentially making the high payrolls even more penal to try to get them under control. Also, possibly changing the levels of which teams are taxed, so there may be a give and take."