NBA labor deal fact sheet

* The effect of the existing luxury tax on teams will be reduced and there will be no additional taxes. The tax level will be set at 61 percent of league revenues (the same level as in the 2001-02 – 2003-04 seasons). Tax treatment for injured players and minimum salary players will be liberalized.

* The maximum length of a player contract will be reduced by one year, from seven years for a team’s own players and six years for other players to six years and five years.

* The league will guarantee that, on average, all teams will have 14-player rosters.

* The maximum annual increases in multi-year player contracts will be reduced from 12.5 percent for a team’s own players and 10 percent for other players to 10.5 percent and 8 percent.

* Players will be subject to four random drug tests per season and penalties for use of performance-enhancing drugs will be increased.

* The age limit for entering the draft will increase from 18 to 19 (plus one year removed from high school).

* Players will have the right to an arbitrator’s review of commissioner suspensions for on-court misconduct of more than 12 games.

* Players in their first two seasons in the league may be placed on teams in the NBA Development League for skills development.

* There will be an increase in the minimum salary and benefits. Pension benefits will be increased subject to IRS approval.