Jayson Tatum’s return, the luxury-tax implications, and other thoughts on the Celtics
A few thoughts about the Celtics as the team prepares to open the regular season against the 76ers on Wednesday night …
▪ This season could veer in so many directions. The Celtics are not considered legitimate championship contenders, but that will not change their early approach. A quick start could shift the calculus in a watered-down Eastern Conference and even get fans dreaming about Jayson Tatum’s possible return.
But this team should probably be thinking about the bigger picture. Even if Tatum comes back later this year, his playing time would likely be limited, and it’s unclear if he would immediately be effective.
Also, the Celtics sit just $12 million above the luxury tax line, and dipping below it could help eventually reset the costly repeater tax — a penalty that is activated when a team is above the tax line in three of four seasons. The Celtics also own their first-round pick next season, so taking what is essentially a one-year pause while bolstering next season’s roster or asset collection with a high pick could be wise.
Coach Joe Mazzulla is a relentless competitor and that mindset certainly filters down. This team has no plans to ease up and would probably put up a fight if that was even suggested.
Still, there could come a time when it makes sense for Boston to look at the bigger picture.
▪ Having said that, if Tatum is fully healthy and ready to return this spring, there could be benefits to bringing him back in a limited role, even if it is a lost season. It would be a chance to shake off rust and, most importantly, give him a low-stress atmosphere to become comfortable doing the things that made him one of the best basketball players in the world.
If the Celtics simply decided to keep him shut down until next fall, that would be fine, too. But dropping Tatum into the intensity of a playoff race could be risky for a variety of reasons.
Would Jayson Tatum return for the playoffs — if the Celtics make it in 2026?Danielle Parhizkaran/Globe Staff
▪ Sure, the Celtics would prefer to have a roster built to battle for a title this season, but I get the sense Mazzulla is relishing the chance to lead a group that is considered the underdog.
He is already adapting the team’s play style to fit his personnel. He has stressed that his teams fired 3-pointers from all angles during his first three years because it was the best fit for those groups. This team does not have as many weapons from beyond the arc.
Sure, there will still be plenty of long-range shots, but there also will be an emphasis on playing fast and as disruptive as possible. The Celtics want to create chaos. There will be less standing and watching the stars operate in isolation, and more seeking two-on-one advantages right away.
▪ The notable departures this summer certainly created opportunities for younger players, but it was not a promising preseason for third-year wing Jordan Walsh and second-year guard Baylor Scheierman.
Scheierman played 75 minutes and was 6 for 30 from the field with 11 turnovers. Walsh missed two games due to adductor soreness and had little impact in the other two. For now, at least, it seems likely that both players have slipped behind newcomers such as Josh Minott and maybe even Hugo González in the regular rotation. But there will be chances for everyone. The Celtics have used 12-man rotations this preseason, and there are signs that this could continue throughout the year.
▪ Anfernee Simons will have some loud, high-scoring games this season. Yes, he’ll be tested defensively often, but the guess here is that he will hold up adequately at that end of the floor. He appears willing and ready to put a new level of effort in after playing for a foundering Portland team with little direction in recent years. Playing alongside Derrick White certainly will not hurt.
Adam Himmelsbach can be reached at adam.himmelsbach@globe.com. Follow him @adamhimmelsbach.




