season_year,season,salary_cap,luxury_tax_line,first_apron,second_apron,source_status,notes
2015,2015-16,70000000,84740000,88740000,,official/cross-check,Pre-spike baseline; old tax apron used as first_apron analogue.
2016,2016-17,94143000,113287000,117287000,,official/cross-check,2016 cap spike after national TV deal; old tax apron analogue.
2017,2017-18,99093000,119266000,125266000,,official/cross-check,2017 CBA season; tax apron/hard-cap line.
2018,2018-19,101869000,123733000,129817000,,official/cross-check,Tax apron/hard-cap line.
2019,2019-20,109140000,132627000,138928000,,official/cross-check,Tax apron/hard-cap line.
2020,2020-21,109140000,132627000,138928000,,official/cross-check,COVID BRI shock; cap held flat.
2021,2021-22,112414000,136606000,143002000,,official/cross-check,Tax apron/hard-cap line.
2022,2022-23,123655000,150267000,156983000,,official/cross-check,Last pre-2023-CBA season; tax apron/hard-cap line.
2023,2023-24,136021000,165294000,172346000,182794000,NBA official/cross-check,First season with first and second apron language.
2024,2024-25,140588000,170814000,178132000,188931000,NBA official/cross-check,2023 CBA apron regime fully visible in roster construction.
2025,2025-26,154647000,187895000,195945000,207824000,NBA official/cross-check,First season of new media-rights cycle; 10% cap growth ceiling reached.
2026,2026-27,164961000,200428000,209015000,221686000,reported official/cross-check,Forward note season; announced/reported after 2025-26.