And this is why my interest in the Bulls continues to decline. If this continues throughout Rose's prime, Reinsdorf is going to enter Wirtz territory. Lets start by saying that I am not sure if I believe that JR will ever pay the luxury tax (i guess we could know for sure after today). But lets say he does....even if that is the case, there's no way he's going to be ok with paying the repeater tax in a couple of years. So if its true that JR will pay the luxury tax at some point, but will not pay the repeater tax, I guess it makes sense that they would want to avoid paying it this year when its unlikely Rose is playing like Rose, and even if he does its not super likely that they can actually win the title. Next year Taj's extension kicks in and its an all but certainty that they will pay the tax next year. If we don't cut the salary this year, that will be 2 straight years of paying the tax...meaning we'd have to go under the tax the next 2 seasons to avoid the repeater penalty. Presumably those are the years that you'd want to go all out to win a title, as Rose will presumably be 100%, LeBron might be off to Cleveland, Wade will be 2 years older, the Bulls will probably have more flexibility to potentially build a better supporting cast with Deng and Boozer's contracts coming off the books, etc. Of course, you can rip JR for not being ok with paying the repeater penalty being in the 3rd largest market and being the most profitable team in the NBA for several years and never paying it in the past, etc. But that's a different discussion. Accepting that he won't pay that repeater penalty it makes sense that they'd want to avoid it this year.