Celtics Trade Recently Acquired Veteran Georges Niang To Fall Below Second Tax Apron

The Boston Celtics are trading veteran forward Georges Niang and two second-round picks to the Utah Jazz in exchange for rookie guard RJ Luis Jr., according to a report from ESPN’s Shams Charania.

The move allows the Celtics to slip under the CBA’s second tax apron.

The Celtics acquired Niang earlier this summer from Atlanta in a package that sent Kristaps Porzingis to the Hawks. Niang, a Massachusetts native, appeared primed to play for his hometown team. But after corresponding moves made in free agency, the Celtics found themselves above the second-tax apron, which would subject the Celtics to future roster-building penalties.

Niang’s more than $8 million salary will go into Utah’s trade exception from the John Collins deal.

In a related move, the Celtics have agreed to a one-year, $3.3 million deal with free agent forward Chris Boucher, agent Sam Permut of Roc Nation told Charania.

The Niang trade allowed the Celtics the flexibility to remain below the second apron after adding Boucher. They are now $7.8 million below the second apron after both moves and saved $34 million in luxury tax penalties.

Instead, the Celtics now have salary relief in a retooling season, with Jayson Tatum recovering from a torn Achilles tendon suffered in the Eastern Conference semifinals, while the Jazz add a veteran in Niang whose salary will be absorbed by a large trade exception created by Utah when they traded Collins earlier this summer.

The Celtics also got a St. John’s product in RJ Luis Jr., who began his college career playing at UMass Amherst before spending his final two years in school with the Red Storm. Luis averaged 18.2 points and 7.2 rebounds on 43.9% shooting last season and was named the Big East Player of the Year.

Since the NBA draft, the Celtics have reduced their payroll from $540 million to $239 million.