The Pittsburgh Steelers are still considering using their transition tag on running back Le’Veon Bell, according to recent reports.

In a new report from ESPN’s Adam Schefter, he noted that the team is still weighing its options, with the tag giving them the right to match any offer sheet that another team might offer for Bell.

According to Schefter, the decision could come down to how much another team might value Bell, and whether or not the Steelers would realistically want to match the deal.

Should they use the transition tag, it would create a bit of a pickle for the Steelers. Not only is receiver Antonio Brown expected to be traded, but the team also saw the emergence of young running back James Conner, which negated the impact of Bell leaving.

Schefter also notes in his report that there is a “battle” brewing between the NFL and the NFL Players Association over what the perceived value of the tag would be.

For Bell and the NFLPA, they will likely argue that the transition tag is close to $14.5 million based on the escalating value of the tag. For the Steelers, they will probably argue that it should be closer to $9.5 million, because Bell did sit out for a season.

No player has ever been in a situation like this. If the league wins the ruling, it will add even more leverage to teams using franchise and transition tags. If the NFLPA wins, it will give players more rights if they decide to skip seasons when tagged.

Only time will tell how this situation plays out, but it will be something to monitor once the offseason officially begins.

Bell will be looking for his first (and possibly last) big payday of his career, so expect him to fight for it.