The Nets and Celtics could revisit the Anfernee Simmons trade before the deadline

The The NBA rumor mill is starting to churn with the trade deadline approaching. A recent report that includes Boston Celtics and Brooklyn Nets could foretell things to come. Celtics and Nets discussed several trade scenarios including Anfernee Simmons before the season that ended up falling apartaccording to HoopsHipe’s Michael Scott.

The report shouldn’t come as a surprise, given the motivations of both teams this summer. After Jayson Tatum’s Achilles tear, The Celtics spent the offseason trimming their monstrous payroll and setting up for the future. Meanwhile, the Nets have focused on taking advantage of their league-leading cap space as they move forward with their rebuild.

Both sides retain those motivations ahead of the deadline, opening the door for continued trade negotiations.

Will the Nets and Celtics partner on an Anfernee Simmons trade before the deadline?

After trading Jrue Holiday and Kristaps Porzingis this summer, the Celtics are still $12 million over the luxury tax. Repealing the tax this season and next would allow Boston to reset the repeat tax, a penalty imposed on teams that have been taxpayers in three of the last four seasons. Teams in the repeater are taxed at significantly higher rates the deeper they spend over the threshold, making roster construction more difficult.

With this in mind, it is beneficial for the Celtics to try to reset the repeat tax while retooling their roster around Tatum and Jaylen Brown. Trading Simmons’ $27.7 million expiring contract is their most logical way to do that.

The Nets can offer them an opportunity to do so before the deadline. Brooklyn has a league-leading $15 million in cap space. The rebuilding team also has four players with salaries around $6 million — Cam Thomas, Dai’Ron Sharpe, Ziaire Williams and Highwood Highsmith — who can be used as salary filler.

The Nets could send two of those players to the Celtics while taking Simmons’ contract and draft compensation.

With a glaring hole at center, Boston was interested in Sharpe this offseason, according to Scotto. However, since the Celtics could only offer the minimum contract, Sharp re-signed with the Nets on a two-year, $12 million deal.