SEC is discussing ‘luxury tax’ concept for 2027, would punish teams for excess spending

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SEC commissioner Greg Sankey at basketball media days on Oct. 14, 2026.

The SEC is discussing a “luxury tax” concept for the 2027 season, according to ESPN’s Pete Thamel and Mark Schlabach. The tax would punish schools for spending more money on their rosters than the current cap allows under the House vs. NCAA settlement.

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