In response to the recent surge in COVID-19 cases, the NBA and the Players Association reached a deal that now allows teams to sign replacement players for those in the health and safety protocols. For each player that tests positive, the teams can sign a replacement. Crucially for the Golden State Warriors, who are already facing a nine-figure luxury tax bill, adding new players won’t affect the team’s cap or tax situations.
Most importantly for teams: Hardship signings will not impact team's salary cap and luxury tax, sources tell ESPN.