The second apron has somehow turned into the third rail. NBA teams, with the Knicks chief among them, aren’t touching that highest luxury-tax line.

Over the last two seasons, the Timberwolves, Suns, Cavaliers and Celtics all operated in the second apron. In each case, you could say it backfired. None of those teams won a title and they all paid massive luxury taxes. The Suns, Timberwolves and Celtics quickly dismantled their rosters to again fall below the second apron, proving simultaneously that it wasn’t worth the price and it’s fairly easy to retreat.

Now, zero franchises are projected to be in the second apron for the 2026-27 season. And somewhere in the players’ union Manhattan office, there better be executives holding their heads while muttering, “We made a terrible mistake. We should have never agreed to this.”

The apron system, after all, has turned front offices into coupon clippers. Instead of holding up the ShopRite line, they’re handing out fewer guaranteed contracts and filling out rosters with minimum deals.