Report: Cavs, Clippers only teams entering season above luxury tax

The Los Angeles Clippers and Cleveland Cavaliers will enter the 2016-17 season as the only teams above the luxury-tax threshold, reports ESPN's Marc Stein.

The Clippers - at $3.6 million above the line - could find a way to dip back under during the season, but would need to find a trade partner to take on salary. The Cavaliers - sitting over the tax line by more than $32 million - are almost certain to remain above, following the recent re-signing of J.R. Smith.

The Portland Trail Blazers have the third-highest team salary, sitting under the threshold by just $26,590.

The Cavaliers were already forced to pay a large tax bill back in the summer, forking over greater than $54 million at the conclusion of their title-winning campaign.

The Philadelphia 76ers, Denver Nuggets, and Brooklyn Nets sit well below the salary floor and are candidates to take on a salary dump.

Seven teams paid the luxury tax last season.