The NBA rumor mill is beginning to churn with the trade deadline approaching. A recent report involving the Boston Celtics and Brooklyn Nets could foreshadow things to come. The Celtics and Nets discussed several trade scenarios involving Anfernee Simons before the season that ultimately fell through, according to HoopsHype's Michael Scotto.
The report shouldn't come as a surprise, given both teams' motivations this summer. Following Jayson Tatum's Achilles tear, the Celtics spent their offseason slashing their monstrous payroll and setting themselves up for the future. Meanwhile, the Nets focused on leveraging their league-leading cap space to accrue assets as they move forward in their rebuild.
Both sides maintain those motivations ahead of the deadline, opening the door for them to resume trade talks.
Will Nets and Celtics partner on Anfernee Simons trade before deadline?
After trading Jrue Holiday and Kristaps Porzingis this summer, the Celtics are still $12 million above the luxury tax. Ducking the tax this season and next would allow Boston to reset the repeater tax, a penalty levied on teams that were taxpayers in three of the last four seasons. Teams in the repeater get taxed at significantly higher rates the deeper they spend above the threshold, making roster-building difficult.
Given this, it's advantageous for the Celtics to attempt to reset the repeater tax as they re-tool their roster around Tatum and Jaylen Brown. Trading Simons' $27.7 million expiring contract is their most logical route to doing so.
The Nets can offer them the opportunity to do so before the deadline. Brooklyn has a league-leading $15 million in cap space. The rebuilding squad also has four players with salaries around $6 million — Cam Thomas, Day'Ron Sharpe, Ziaire Williams and Haywood Highsmith — who can be used as salary-fillers.
The Nets could send two of those players to the Celtics while taking back Simons' contract and draft compensation.
With a glaring hole at center, Boston had interest in Sharpe this offseason, according to Scotto. However, with the Celtics only able to offer a minimum contract, Sharpe re-signed with the Nets on a two-year, $12 million deal.
