The Boston Celtics are exploring trading newly acquired guard Anfernee Simons and his $27.7 million expiring contract as part of their continued salary-cutting efforts, according to league sources. The move would help Boston position themselves below the luxury tax threshold while creating flexibility to retain key free agents.

Despite already trading Jrue Holiday and Kristaps Porzingis this week, the Celtics remain approximately $15 million above the luxury tax line. The franchise aims to escape the tax entirely to begin resetting the harsh repeater tax penalties while maintaining roster flexibility.

President of basketball operations Brad Stevens emphasized two organizational priorities following Wednesday's NBA Draft: regaining roster flexibility and creating a path to retain free agents Luke Kornet and Al Horford. Both veteran big men are considered crucial pieces for the organization's future plans.

Stevens also acknowledged the complexity of roster decisions under the current collective bargaining agreement.

"There's a lot of things that go into these moves and a lot of things that are really important. And, listen, again, it goes back to prioritizing our flexibility," Stevens said.

The Celtics acquired Simons and Georges Niang earlier this week, but both players are candidates for immediate trades before playing games in Boston. The team appears focused on keeping Sam Hauser despite his tradeable four-year, $45 million contract.

Simons averaged 19.3 points, 2.7 rebounds and 4.8 assists last season across 70 games with the Portland Trail Blazers. His scoring ability and expiring contract make him an attractive trade candidate for teams seeking offensive production. Simons was acquired as part of the Holiday trade.

With Jayson Tatum facing a lengthy recovery from a ruptured Achilles injury, the Celtics have additional incentive to reduce payroll now while positioning for future spending flexibility.

"The fact of the matter is the new CBA is set up so that teams can't spend enormous amounts of money for long periods of time," said vice president of basketball operations Mike Zarren.