With the Boston Celtics currently around $19.9 million over the NBA’s second apron threshold, new owner Bill Chisholm faces a massive financial hit an estimated $238 million in competitive balance tax (commonly known as the “luxury tax”). That bill is about $15 million higher than the team’s projected payroll.
To avoid this punishing financial burden, the Celtics may have no choice but to cut salary, which would likely involve dealing away high-salaried players. Among those, Jrue Holiday a two-time NBA champion guard has frequently been mentioned as the top trade candidate. Even if Chisholm were willing to pay the steep tax, staying above the second apron triggers harsh league penalties. These include restrictions on trades, free-agent signings, and even access to certain draft picks, all of which could severely handicap a franchise’s ability to build and maintain a competitive team.
Holiday a Prime Trade Target
Holiday signed a four-year, $134.4 million extension with the Celtics shortly after arriving via trade ahead of the 2024-25 season a campaign that ended with Boston’s record-setting 18th NBA championship. Trade rumors surrounding him have persisted for months, and multiple teams have been floated as potential destinations.
On Sunday, Conor Roche of Boston.com outlined a trade scenario that could link Holiday with superstar forward Kevin Durant. Durant, who ranks eighth on the NBA’s all-time scoring list with 41,237 points, is entering the final year of his contract and is expected to be traded this summer. One of his reported preferred landing spots: the San Antonio Spurs.
Spurs Eye a Super Team Makeover
With rising star Victor Wembanyama and All-Star guard De’Aaron Fox, San Antonio is already positioned for a quick turnaround. Adding Durant could push them into title contention, and Holiday’s elite defense would round out the roster.
Roche suggested the Spurs could acquire Holiday by either trading Devin Vassell directly or packaging players like Harrison Barnes, Keldon Johnson, Jeremy Sochan, or Malaki Branham. A one-for-one Vassell-for-Holiday trade would cut about $3 million from the Celtics’ cap burden. Meanwhile, the Spurs who are well under the second apron could comfortably absorb Durant’s $54.7 million salary.
If both moves materialize, San Antonio could suddenly become a championship contender a potential “super team” built around Durant, Holiday, Wembanyama, and Fox.
The Phoenix Suns, currently well over the second apron largely due to Durant’s contract, are expected to part ways with him this offseason. Given their financial constraints, they likely won’t get equal value in return.
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