The Celtics have been very busy reshaping their roster as they got ahead of what would have otherwise been a historic payroll and tax bill for the looming 2025-26 NBA regular season. Dealing away veteran guard Jrue Holiday and Latvian big man Kristaps Porzingis while bringing back only Portland Trail Blazers guard Anfernee Simons on an expiring deal and 3-and-D forward Georges Niang from the Atlanta Hawks,

Access to smaller taxpayer mid-level exception ($5.7 million): The Celtics’ usage of this MLE would trigger a hard cap at the second apron ($207 million). Given where Boston is with their repeater tax penalties, it would be surprising to see Boston use the MLE this offseason since getting under the tax line entirely could be a priority.

The offseason is already in full swing for the Celtics, and Brad Stevens has a pair of picks to make -- or trade -- in the upcoming NBA Draft.