Sixers could face a hard tax cap in result of James Harden trade

The size of the traded player exception the Sixers create in their James Harden deal with the Clippers will depend on whether or not they’re comfortable being hard-capped at the first tax apron ($172.3M), notes ESPN’s Bobby Marks (X, formerly known as Twitter link).

Philadelphia could complete the trade using either the more lenient salary-matching rules for teams below both tax aprons or using the more restrictive matching rules for apron teams, which prohibit clubs from taking back more than 110% of their outgoing salary (plus $250K).

Going the latter route would result in a smaller trade exception ($6.8M), but would avoid creating a hard cap; the former route would mean a bigger TPE ($11M) but would leave Philadelphia just $2.8M below a hard cap. I’d expect the 76ers – who want to make another trade or two before February’s deadline – to settle for the smaller TPE to avoid limiting their cap flexibility, but that’s just my speculation.

Here’s more on the Harden blockbuster:

• Which players might the Sixers target in pre-deadline trades using the draft assets they’re acquiring for Harden? According to Chris Mannix of SI.com (Twitter link), the “early chatter” on names to watch includes Bulls guard Zach LaVine and Raptors forward OG Anunoby. Based on Mannix’s wording, it sounds like that may just be speculation from rival executives rather than anything concrete from Sixers sources.
• Zach Harper of The Athletic gives the Clippers a B-minus grade and the Sixers a C-minus grade for the trade, expressing surprise that Philadelphia didn’t get Terance Mann or Norman Powell as part of the return for Harden. In a separate Athletic story, Harper shares five reasons why he doesn’t love the deal for either side, including the fact that Russell Westbrook has played well since being traded to the Clippers and will now have his role adjusted.
• While Harden and Westbrook will once again have to figure out how to coexist in a backcourt after stints together in Oklahoma City and Houston, there’s no conflict between the two guards, who have long “maintained a line of communication,” a league source tells Law Murray of The Athletic.
• Filip Petrusev isn’t expected to be a contributor for the Clippers, a team source tells Murray. If Los Angeles were to waive the rookie big man, the team would open up a second spot on its 15-man roster and would only be on the hook for his partial guarantee ($559,782) rather than his full $1,119,563 salary, assuming that guarantee isn’t being increased as part of the trade.
• In his story on the trade, Andrew Greif of The Los Angeles Times writes that the Clippers weren’t in “Harden-or-bust” mode. In fact, some people with the team believe L.A. came “extremely close” to winning the bidding for Jrue Holiday a few weeks ago, Greif writes. If the Clippers had landed Holiday, it’s unclear how the Harden saga would’ve been resolved.