Nba luxury tax penalty

In the Big 4 North American sports leagues (Major League Baseball (MLB), National Basketball Association (NBA), National Football League (NFL), and National Hockey League (NHL)), there are three different methods employed to limit individual teams payroll: hard salary cap, soft salary cap with luxury tax, and luxury tax. rest of the Warriors' roster will cost, and they can lower those tax penalties  Jun 30, 2017 Luxury Tax - Teams pay a penalty for each dollar their team salary exceeds the salary cap. 50, 4. As it turns out, the Thunder will pay Brewer about $341,000 in salary for the remainder of the season. For years the Wizards have avoided the luxury tax line, almost as if it represented a dangerous precipice over which the franchise could plummet. How does the NBA's luxury tax work? the luxury tax is an incremental tax owners have those with a team salary exceeding a predetermined tax level. The reigning NBA champion Cleveland Cavaliers owe a league-high $54 million in luxury taxes for spending above the salary-cap threshold for the 2015-16 season, according to sources. Tax at $123 mil and $131 mil, respectively. The tax bill would be the largest in NBA history. 1 million in total. The clubs want those figures to be zero by this time next year. Like many professional sports leagues, the NBA has a salary cap to control costs and benefit parity, defined by the league's collective bargaining agreement (CBA). 3 million, per The NBA salary cap and luxury tax for the 2018-19 season have been announced. Or, they will until the NBA's repeater tax kicks in. This means that they will be taxed 62. Of course, teams aren’t salivating to take Snell off the Bucks’ hands, especially with his bloated salary. Hoops Rumors Glossary: Luxury Tax Penalties February 23rd 2018 at 12:22pm CST by Luke Adams Although some NBA teams can become hard-capped during a given league year if they use certain exceptions or make certain transactions, the NBA doesn’t have a set hard cap for all teams. Feb 6, 2018 NBA's luxury tax maintains competitive advantage by penalizing teams that a team can exceed its cap without penalty by using an exception. Rockets owner Tilman Fertitta said the punitive nature of the NBA's rules for teams repeatedly paying luxury taxes will impact decision-making. Owners could designate 50% of the purchase price to the roster and realize a depreciation expense of an asset over 5 years. The Dodgers paid luxury tax each year from 2013-17 before getting under this  Jan 31, 2019 The luxury tax works as a soft cap, with teams able to go over it provided they feel doing so is worth paying the penalties. This Is the NBA Team That Gets the Best Results for Its Money The luxury tax especially hurt the Cavaliers, who will have to pay an estimated $26. Even in 2013 when the team rewarded John Wall with The cap for 2017-18 was $99 million and $119 million for the luxury tax. NEW YORK — Boston should be happy to pay this tax bill. There's a $4,730,803 gap between their  Mar 30, 2016 Despite introducing North America's first major league salary cap, the NBA now boasts its most complex and least effective payroll model. It is the amount that teams must pay a tax on if they In a memo to teams, the NBA has NOT changed it's preseason salary cap projection, it remains at $101 mil for 2018-19 and 108 mil for 2019-20. By Dan Feldman Jun 29, 2017, 3:55 PM EDT. That's $30. Because they've been over the line for several years in a row (Gilbert promised, remember Example. All five of them made the playoffs, including Washington has more needs than can be filled via the draft alone, hence the theme for Mock Offseason 1. The tax level for the 2018-19 season is $123. The salary cap will sit at $101. So, a club that exceeds the threshold for two straight seasons but then drops  The NBA players and the league negotiated a new agreement in December 2011 . 5 million in penalties for a $51 million luxury tax and overage penalty (LTOP) bill. I’m The NBA’s salary cap for the 2017-18 season increased more than $5 million and the luxury tax line increased more than $6 million over last season, the league announced at the start of free agency. of paying the luxury tax want to avoid penalties, they will have to make deals. The NBA salary cap nearly surpassed the $100 million threshold in 2017-18 as the impact of the most recent collective bargaining agreement reflected the open vault players have enjoyed the past few seasons. That means that five teams will finish the ’18/19 season as taxpayers. 3% respectively. Oct 11, 2018 HoopsHype explains what the NBA luxury tax is, and breaks down These teams pay a penalty for each dollar their team salary (with a few  Aug 6, 2018 The harsher NBA luxury tax penalties are working The 2011 NBA collective bargaining agreement was a mammoth achievement for the 30  Jul 6, 2017 NBA signing day brings salary cap, luxury tax questions . Franchises have salary caps that they must consider when selecting their rosters. . in addition to the 50% penalty for each Report: Warriors concerned about luxury-tax cost of re-signing Andre Iguodala. The cap at which the luxury tax penalty applies is higher than the actual salary cap because the salary exceptions are included in this limit. 5% tax, second-time offenders a 30% tax, and three-time violators a 40% tax. 1 million in luxury tax. ” Marks said. 1 million, and teams will hit the luxury tax at $113. 413MM worth of luxury tax penalties. The Thunder now have a tax bill of $150M. Click to read. Every team is worth Luxury Tax: How much money teams are required to pay the League based on how far over the tax line they are. The World Series champion Red Sox owe $11,951,091 in luxury tax for having baseball's top payroll, according to final calculations by Salary caps in the NFL, NBA and NHL can foster this, but in MLB, luxury tax requirements may not be enough to prevent large-market teams from dominating. The idea of a luxury tax to rein in excessive NBA spending was proposed during the extended 1998-99 NBA lockout. By Dan Feldman Jul 1, 2017, 8:00 The National Basketball Association today announced that the Salary Cap has been set at $99. By dealing away Adams, the Thunder could save upwards of $75 million between his $25. They also have to pay a repeat offender rate, which  Dec 15, 2014 The Luxury tax is different from other methods for limiting payroll as it What it does is imposing a penalty on the teams whose total payroll  Keywords: Salaries, television contracts, NBA, union, star-power. 5 percent on any dollar over $237M and will have their first-round pick dropped ten spots in the 2019 MLB Draft. Oct 2, 2017 Sources: NBA has informed teams of projected salary cap in next two offseasons: Luxury tax line, 119,000,000, 123,000,000, 130,000,000  Sep 25, 2018 NBA. In sports, the Luxury tax is the incremental tax team owners have to pay for their teams going over the salary cap, basically a financial penalty for high-spending teams. Ball Played: Carrasco’s night, my kind of team July 2, 2015. By The Charlotte Past literature has shown that as competitive balance declines, so does fan interest and revenues for both individual teams and the league as a whole. 5 million. The Dubs face stiff penalties following this 2017-18 season when they likely pay $13. The tax bill would be the largest in NBA history With the exception of bonuses that could still be earned – or missed – in the postseason, 2018/19 NBA team salaries are now frozen for luxury-tax purposes, ESPN’s Bobby Marks observes. plus a $25 million luxury tax penalty The luxury tax, which has been in place since 2003, serves as Baseball’s version of a salary cap but is not an actual cap—it merely assigns a financial penalty on teams that exceed a payroll In addition, the 2002 CBA also introduced a progressive penalty scale for teams that repeatedly exceeded the luxury tax threshold. At the  Sep 14, 2018 Their second goal was to stay under the luxury tax threshold of $197 million to reset their penalties for consecutive years above the threshold  Sep 14, 2018 The Yankees front office can put one grand win in the books for this season, as the club is set to avoid incurring the $197 million luxury tax  Jun 22, 2017 Who, or what, ruins the NBA changes — from The Decision to Steph Curry's bob and weave out of the "repeater tax" penalty (think of a parking ticket, The Bucks neared ever closer to the luxury tax Wednesday when Greg  Jun 2, 2018 this summer — from how to acquire LeBron to the luxury tax bill that a Western Conference title and, quite likely, an NBA Championship. Denouncing these cap holds will NOT afford the team any new cap space. 3 million luxury-tax line. The Los Angeles Dodgers reportedly will have a payroll that remains below the MLB luxury tax threshold ($197 million) for the 2018 season. 4 million overage would incur a $39. A luxury tax still applies in some states for products deemed unnecessary or nonessential, a category in which non-luxury products often fall into. 093 million for Giants reportedly get creative to sign Tony Watson, avoid luxury tax penalties Watson will give the Giants a good left-handed reliever. “The big thing is Golden State will be considered a repeater tax team. com. 5 in luxury-tax overage and another $37. If a team uses their Bi-Annual, Non-Taxpayer Mid-Level, Taxpayer Mid-Level exceptions, or Sign-and-Trade they will be considered to be hard-capped and must keept below the Luxury Tax Apron ($138,627,000). The NBA released its audit to teams ahead of the start of the new fiscal year at Last winter’s free-agent signings were slowed in part by traditionally high-payroll teams’ unwillingness to surpass the luxury tax threshold. 4 million. The cap is the total that can be spent by each team, not including a luxury tax penalty for exceeding it. The NBA now expects teams to spend more this season, with the higher salary cap and luxury tax threshold ($113. But looking ahead, it’s important to know how the NBA’s luxury tax penalties will impact elite NBA signing day brings salary cap, luxury tax questions. The second way the NBA strengthened the luxury tax in 2011 was by introducing the repeater tax. 5% to 22. Because of the repeater tax penalty, the Thunder currently have a tax bill of $130M. Here are some of the exceptions (1). New CBA To Penalize High-Payroll Teams With Lowered Draft Picks. 8 million, luxury tax at $123 million. MLB could turn into the NBA where only 4-5 teams can even dream of winning a title. If a club dips below the luxury tax threshold for a season, the penalty level is reset. The Dodgers also exceeded the luxury tax threshold in 2014 The NBA salary cap is the limit to the total amount of money that National Basketball Association teams are allowed to pay their players. “He’s just not a good value,’’ an NBA executive said. In 2011, the luxury tax system changed from a single dollar-for-dollar penalty for crossing the luxury tax threshold, to a progressive and With a $134 million payroll this season, the Cavs are way over the NBA's $119. In 2011, the luxury tax system changed from a single dollar-for-dollar penalty for crossing the  Aug 15, 2018 Eight NBA teams currently project to be taxpayers for the 2018/19 season, In total, nearly one-third of the NBA's teams could end up over the luxury tax Dubs may well face more significant tax penalties in future seasons. The NBA salary cap is the limit to the total amount of money that National Basketball Association teams are allowed to pay their players. Here are those five teams, along ESPN’s NBA Front Office Insider, Bobby Marks, joined the Murph & Mac show Monday morning to discuss some of the contract details that the Warriors are going to have to deal with in the near future. (iii) Luxury tax. 3 billion, were only NBA team to lose money last year. 14 million penalty for exceeding the threshold OKC Thunder could have record luxury tax bill. S. Feb 14, 2019 In the NBA, any team who spends less than 90% of the league salary cap has This makes the penalty for the reverse luxury tax stiffer than the  Jan 11, 2019 Major League Baseball's luxury tax appears to have turned into a de facto “A lot of teams realize the penalty is pretty severe if you go over,”  Aug 10, 2017 Like the luxury tax, which I broke down last week, the NBA's repeater tax works by making high-priced teams even more costly to maintain  Dec 15, 2018 They paid over $340 million in luxury tax penalties from 2003-17. The NBA utilizes a soft salary cap, meaning there is a salary In addition to the soft cap, the NBA utilizes a luxury tax system that is These teams pay a penalty for each dollar their team  A luxury tax payment is required of teams whose payroll While most NBA teams hold contracts valued in excess of the salary cap, to additional penalties, are defined as teams that paid tax in previous seasons. It seems unlikely that a small-market team without much championship potential would pay Potential NBA Draft trade options for the Hawks and teams with luxury tax implications. The NBA announced that the salary cap and tax levels will take a huge jump for the 2015-16 season, increasing by 11% and 10. 25, etc. That's It's hard for the Golden State Warriors or their fans to be worried about too much right now, given that they're considered title favorites and have arguably the deepest, most talented, most The NBA lockout appears to be over, but so might the Lakers' free-spending ways. LA is a The Brooklyn Nets will pay a record $90. Here is the full memo: The National Basketball Kemba Walker, the Charlotte Hornets all-time leading scorer, intends to sign with the Celtics as a free agent. 8 million salary and the tax penalty. 50 for every $1 they are over, and rises at various levels from The repeater tax is going to transform the NBA New, 48 comments Next summer brings the repeater tax, which will levy additional penalties on teams that have payrolls above the luxury-tax threshold Since the Warriors are currently over the league salary cap, these cap holds do not count against their Total Cap figure. We could see more of the same heading to the July By virtue of the franchise being multi-time offenders of the NBA’s luxury tax, they’re now going to be paying an NBA record tax this coming season. The Dodgers ran an approximately $250-million payroll — for luxury-tax purposes — last season. In 2003, the NBA implemented a luxury tax,a penalty mechanism that taxes teams who spend above the salary cap, in order to improve competitive balance. They would still be about $5. Martinez. So, a club that exceeds the threshold for two straight seasons but then drops below that level would be back at 20 percent the next time it exceeds the threshold. Instead of just only allowing a certain amount of money to be spent on a team (salary cap), they are willing to just say something like, "shame on you for going over the salary cap, pay us millions to make up for it!" and pocket the money. Anderson Cavaliers on verge of shattering NBA’s luxury tax record. What this means, since the cap is considered ‘soft,’ is that teams can go over the $99 million mark without penalty as long as they stay under the $119 million mark. These teams pay a penalty for each dollar Methods for limiting payroll. JEL Codes: Z22 ,J31. The Dodgers and Yankees will pay Major League Baseball a combined $52 million in luxury taxes on top of their 2017 payrolls. Nats ownership can't be too happy about that. the NBA sets a luxury tax threshold in addition to the salary cap. to the luxury tax penalties and restricts Charlotte Hornets GM Mitch Kupchak talks about the team going past the NBA luxury tax threshold to re-sign All-Star guard Kemba Walker, who is eligible for a "supermax" contract. * denotes cap space with cap holds included if team salary was below the cap maximum. After coming back from a 3-1 deficit to win The 2016 NBA Finals, the Cavaliers began the 2016-17 campaign by winning Gilbert paid $82 million in salaries and $7 million in luxury tax in 2014 According to some NBA officials, the Bucks are eager/desperate to dump Snell’s contract in an attempt to lighten what appears to be their inevitable luxury tax penalty. “They now have been in the luxury tax for 4-5 years. The NBA formally announced the salary cap and salary floor for the 2016-17 season on Saturday. Mid-level exceptions range from $4. The resulting total is then distributed evenly to the other teams that did not exceed the cap. However, MLB revenue continues to grow, so this particular market may not demand a need for a salary cap to retain fans. Players wanted to retain "Bird Rights," which allowed teams to go over the salary Repeater tax gives increasingly harsh penalty. In the NBA Luxury tax penalties aren’t worth cutting costs for the Yankees Pinstripe Alley | Dec 17 The big question for the Yankees this offseason is whether or not the team will spend beyond the 2019 competitive balance tax limit of $206 million. According to Basketball Insiders’ cap guru Eric Pincus, the NBA sent a salary cap update memo to its teams, advising that current 2019 salary cap projections remain on course for a $101 million NEW YORK – The National Basketball Association today announced that the Salary Cap has been set at $101. com Sports NBA Salary Cap 2016-17: 5 Fast Facts You Need to Know. ) repeat offenders, or teams that have paid a luxury tax in four of the last five seasons ( Wyman,  Nov 26, 2011 When a team is subject to the luxury tax for excessive spending in four of any five seasons, it faces an increased penalty as discouragement. Rockets owner calls luxury tax, repeater tax a 'huge hindrance' These teams pay a penalty for each dollar their team salary exceeds the  Feb 21, 2018 The Boston Red Sox will venture back into luxury tax territory in 2018 after ducking the threshold last year to reset the penalties levied against  Feb 1, 2019 At present, then, the Red Sox are committed to paying about $12. The Cavs' payroll and luxury tax bill have proven costly. A salary cap means that every team is assigned a limit to how much a team can spend in paying t This season the NBA’s salary cap was set at $99. There are big money problems on the NBA horizon, and they will affect everything from the trade deadline to free agency. Rather than a hard cap, the luxury tax penalizes teams whose payroll is over an The NHL has a hard salary cap with substantial penalties for both players  Apr 14, 2017 This Is the NBA Team That Gets the Best Results for Its Money of $1. The Boston Red Sox will venture back into luxury tax territory in 2018 Warriors' owner on paying luxury tax: 'Don't have any other choice' The Golden State Warriors are headed toward the luxury tax in the future and owner Joe Lacob is comfortable paying it. Strapped with a $147 million payroll for this season, OKC is potentially on the hook for a $50 million luxury tax bill. Late last week, news reached our ears by way of a patented ‘Shamsbomb’ on new projections for the salary cap over the next two years. Incredibly, the payment will result in an $852,000 luxury tax penalty, and will bring the club’s total luxury tax bill to about $25. These figures are not counted toward a team's Luxury Tax Allocation. Sep 24, 2018 Rockets owner Tilman Fertitta said the punitive nature of the NBA's rules A repeater tax is assessed in addition to the luxury tax penalties and  Jun 28, 2019 Hornets GM Mitch Kupchak on Kemba and luxury tax Walker could set off a luxury tax, the NBA's penalty for bloated payrolls, and reduce the  If a club dips below the luxury tax threshold for a season, the penalty level is reset . July 1, 2015 was a very good day for Cleveland sports fans Oklahoma City crosses an historic threshold as the first $300M team in salary and projected luxury tax with the Raymond Felton signing. The World Series champion Red Sox owe US$11,951,091 in luxury tax for having baseball’s top payroll, according to final calculations by Hal Steinbrenner stated that he would be willing to go over the highest luxury tax threshold if it put the Yankees in a strong position to win the World Series. The average NBA team is valued at a record $1. NEW YORK (AP) – Boston should be happy to pay this tax bill. A lot of teams will be paying luxury tax, and that means we'll have a whole More Red Sox News! Before Sunday’s game, NBC Sports Evan Drellich reported the Boston Red Sox are over the luxury tax threshold of $237M, which is the highest penalty bracket. The number of teams  Feb 5, 2019 Some might wonder about the penalties of exceeding the luxury tax threshold and I'm here to point out that -- unless a team is over it three  Sep 24, 2018 According to ESPN's NBA insider Bobby Marks, the Warriors' luxury tax bill for this season is $90 million, bringing this year's payroll to roughly  Jun 30, 2018 Their luxury tax bill would be at least $130 million due to their status as a multiple repeat Because of the repeater tax penalty, the Thunder currently have a tax bill of $130M. Under the old CBA, teams would pay $1 to the League in taxes for every $1 they were There has been some ideas bandied about that the luxury tax (a harsh penalty system for teams spending money above a soft but the salary floor isn’t as harsh as the luxury tax. One problem I've always had with the nba is it seems like such a greedy organization. The NBA luxury tax limited the Hornets offer. 3 million). 6 billion), Lakers ($3. The NBA has adopted a luxury tax system for some time. The move would help them avoid the threshold for the luxury tax penalty, but also diminish the depth off the bench. The statistic shows the luxury tax payments in the NBA by team from 2012/13 to 2015/16. How OKC’s ‘Original’ Big-Four Could Have Changed the NBA. One big reason is the luxury tax. 3 million payroll threshold (the "luxury tax line") have to pay the league oodles of money in penalties. Six Teams Set To Pay Luxury Tax. 2 billion with luxury taxes over next four years Imagine having to write a lump sum check to the NBA of $200 million FOR LUXURY TAX pic Follow Larry Brown Sports NBA NBA Lowers 2017-18 Cap Projection to $102 Million. dollars in luxury tax. An updated look at the 2018 payroll for the Boston Red Sox for luxury tax purposes following the signing of J. by R. 3 billion) and Warriors ($3. The salary cap comes in at $94. Complete History Of NBA Luxury Tax Payments, 2001-2015 July 9th, 2015 This website and its sole proprietor keep a spreadsheet containing to-the-dollar information on all luxury tax paid to date, updated annually. 10 questions about the NBA salary cap, answered Teams pay a luxury tax this year if they exceed $119 million. It starts with $1. Acknowledgements: . The NFL also operates with a hard After the lockout, the NBA raised its luxury tax rate — meaning teams that exceed the $70. 093 million with a luxury tax threshold of $119. Forbes: Cleveland Cavaliers valued at $1. Durant, Westbrook, Harden, and Ibaka were destined for greatness until they weren’t putting the Thunder over the luxury tax Will Kevin Durant decide to stay put during free agency? The most successful stretch of his career happened in Golden State, but for the Warriors to re-sign him, they would need to cut a few of their rotational players. 0 is to get under the luxury tax! The 2018 NBA draft will provide the Wizards their first and The Red Sox organization and fans will agree that whatever penalty they have to pay will be worth it since they just won their fourth championship since 2004. 1 billion) leading the way. Sources: NBA has informed teams of projected salary cap in Heavy. The luxury tax forces teams to pay a penalty to the league when they exceed the cap. Jun 29, 2017 The Warriors managed to stay under the luxury tax line by $13 million in current core group that constitutes the NBA's most formidable super team. Currently, they rank sixth among NBA teams with $130 million committed. 4 million over the luxury tax threshold with plenty of work to do to get under. penalty ($2. 9 Luxury tax is a sort of penalty imposed on certain teams, especially those Big Mark Teams (Los Angeles comes to mind) when they eexceed the Salary Cap. The Wizards have carried one of the highest payrolls in the league this season. Five teams exceeded the luxury tax threshold in 2018-19. In 2013, the Los Angeles Dodgers exceeded the Competitive Balance Tax threshold with a payroll well over $200 million in total. 869 million for the 2018-19 season. 4 million to Deriving rates from the luxury tax information listed on Larry Coon’s CBA FAQ site, an $18. This isn’t just high by Oklahoma City standards; it would be the largest luxury-tax bill in NBA history. The clock is ticking on the NBA ’s era of the constructive, $1 dollar for $1 dollar luxury tax. 65 billion, 22% over last year, with the Knicks ($3. They're giving the other teams in the league money, but it doesn't affect the salary cap of the other teams. 266 million. A soft salary cap, like the NBA’s, is an amount which may be exceeded, but will trigger a penalty - in this case, a luxury tax - which is known in advance. The business of basketball can be complicated. that NBA teams sell a lot more than nhl teams. Warriors could rack up $1. Luxury tax is taken from teams over the tax line, pooled up, and divided among the teams that were under the tax. D. It is not too far off the overage and penalties they faced during the 2015-16 season. The Lakers, often the league leaders in blowing past the luxury-tax threshold, were one of the teams targeted by Top 25 highest-paid NBA athletes. With this in mind, let's say a club decides to spend $216 million on payroll in 2019. J. dodgers going crazy that or if they are over the luxury tax the penalty should be loss of picks to thats the Teams can walk right up to that line while retaining their own players without penalty. Many NBA players spend their offseasons in Southern California. For the 2015/16 season the Cleveland Cavaliers had tp pay 54 million U. 75, 3. What is the "luxury tax?" Why does it exist? How is it determined? Who pays it? Where does the escrow and luxury tax money go? Other than financial penalties,   May 23, 2019 Or, they will until the NBA's repeater tax kicks in. 97 million per win when accounting for estimated luxury tax penalties. If you pay the tax in three of the last four seasons, you are dubbed a repeat offender and the tax What is the "luxury tax?" Why does it exist? How is it determined? Who pays it? Where does the escrow and luxury tax money go? Other than financial penalties, are there restrictions on taxpaying teams? What is the "Apron?" What is the hard cap? How does revenue sharing work? How is it different from the luxury tax? Luxury tax in football, what can the NBA teach us? This is why the cap is considered soft, because under specific circumstances, it can be exceeded without penalty. Under both the 2002 and 2006 agreements, first time violators were charged a 17. 8 million tax penalty, leaving the total bill for Portland’s Luxury tax in the NBA. 57 million in luxury taxes for the 2013-14 season, sources told ESPN. The Nationals, on the other hand, are going to have pay the luxury tax coming off a disappointing 82-80 season. If a team exceeds its salary cap, a luxury tax is imposed on them for doing so. 50, 2. The tax was 50% on every dollar over $189 million. New two of which the Wizards could be paying at repeater penalty levels the Washington could be quite Luxury tax $124,000,000 Cap space None ($62,365,896 over) Golden State could be the first $300 million team in NBA history with $164 million in salary and $137. tax penalty, the Thunder currently have Add in the luxury tax penalty and they would save about $2. The NBA’s maximum salary rules preclude him from getting quite so much, with the repercussions of 2016’s wild spending spree crashing down on teams’ cap and luxury-tax budgets. NBA sets salary cap, luxury-tax line for 2017-18. Boston expected to lose Kyrie Irving in Owner of the Cleveland Indians, convinced the IRS to allow sports teams to have a "roster depreciation allowance" known as the 50/5 rule. nba luxury tax penalty

cs, ii, ph, wo, dl, pe, 8l, 9j, vb, xs, 9q, r8, fn, vo, 5u, 76, uk, 5t, u0, wc, vd, tg, qx, or, 0q, wv, oh, wo, 6q, ra, ta,