The question is whether that number will shrink by one in the next week.
With the Heat facing a huge bill for exceeding the luxury-tax threshold, it could be tempting to use the one-time amnesty provision on Mike Miller or Joel Anthony. The Heat can use the provision anytime between Thursday and July 17 or wait until next offseason to use it.
The Heat has a payroll of $87.3 million — it’s just above $88 million counting Jarvis Varnado’s non-guaranteed deal — which is well above the $71.758 million threshold.
Under the new incremental tax system, which increases the penalty based on how much a team exceeds the threshold, the Heat would faces a tax bill of at least $33 million if it keeps the roster intact, assuming the Heat fills its final two roster spots with minimum-salary players and does not use its $3.18 million mid-level exception that is available to teams that are taxpayers.
Using the amnesty provision on Miller would save at least $17 million, based on the Heat’s current tax standing. Using it on Anthony would save $10 million. And dumping Anthony and Miller — one by trade, one by amnesty — would save $23 million.
Heat president Pat Riley said in his season-ending news conference that he was disinclined to use the amnesty provision on Miller unless owner Micky Arison mandated him to do so. He was not asked about Anthony
Source: Barry Jackson, Miami Herald