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Swope

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Luxury Tax Tiers — 2023

Tier 1
- Up to 177,570,000
- Cost: $5 Million GM Cash

Tier 2
- Up to 182,794,000
- Cost: $10 Million GM Cash

Once a GM breaks into either of the tiers, they are responsible to pay the monetary amount associated with their luxury tax tier via the Bank app and posted in Spends. Failure to pay will result in the hard cap punishments being enforced. The GM has up until the start of the respective sim that they broke into the luxury tax to pay until the hard cap punishments are put into place. This season-to-season. Meaning if a GM is in the luxury tax in one season and again the next, they are responsible to pay the respective payment each season.[/I]

Hard Cap Penalties:

Non-Tanking Teams:
1st Offense = 1 Player on IR
2nd Offense = 2 Players on IR
3rd Offense = Loss of Draft Pick
4th Offense = Loss of Draft Pick
5th Offense = Loss of Draft Pick
6th Offense = Loss of Draft Pick

Tanking Teams:
1st Offense = Loss of Draft Pick
2nd Offense = Loss of Draft Pick
3rd Offense = Loss of Draft Pick
4th Offense = Loss of Draft Pick
5th Offense = Loss of Draft Pick
6th Offense = Loss of Draft Pick

Tanking Rules

  • The commissioners will have the right to void any free agent signing or cut made by a team if it is deemed to be for tank reasons.
  • This means you will no longer be able to sign the worst possible players in leftover free agency and you will not be able to free cut players that would be starters or rotational players on your roster.
  • These players can be moved via the waiver wire only.
  • Donkey holds the right to disregard any offseason free agency bids that are clearly and obviously made in an attempt to tank.
  • All teams must have 4 players that are eligible to play center.
  • Please do not put us in a position to act upon any of these rules. Common sense goes a long way.
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