How will the new CBA affect the Boston Celtics?

The NBA and National Basketball Players’ Association (NBPA) have come to terms on a new collective bargaining agreement (CBA) to cover the coming seasons, evading a potential work stoppage ahead of a highly-anticipated and lucrative new media rights deal and potential expansion of the league.

But with that new CBA comes new wrinkles to how things are done in the league in ways that can affect the Boston Celtics as a high-salary ball club that is in the middle of a contention window given at least some of the incoming changes were designed to make life tougher for franchises with big payrolls.

Let’s dive into what’s new, and how (or if) it will impact Boston and its designs on contention.

New extension rules

Michael McLoone-USA TODAY Sports

This one could, in theory, help the Celtics with the looming free agency of star forward Jaylen Brown. We say in theory because Brown is unlikely to avail himself of the new rules that would let him extend his current contract by as much as 140% instead of the current 120%.

This is because the Georgia native is potentially eligible for a supermax deal that would pay him considerably more if he makes All-NBA this or next season, meaning Brown will likely continue to push for that payday so long as he is able.

Different luxury tax rules

(Photo by Elsa/Getty Images)

This change will affect the Celtics no matter what, and it entails the league and NBPA agreeing to bigger tax brackets for teams that spend over the cap to reflect the growth of the salary cap from the last CBA, but it also penalizes teams that spend more than $17.5 million above the tax line.

Teams that spend that highly will lose their taxpayer midlevel exception, taking away a teambuilding tool to try and rebalance competitive balance away from ball clubs willing to pay big tax bills some smaller-market squads may struggle to keep up with.

More two way player spots

Brian Fluharty-USA TODAY Sports

The league has been leaning harder on their G League affiliates to find talent around the margins and underlooked prospects and as such the number of two way players from two slots to three.

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