This luxury tax is going to hit teams that like to train and sell players, too. If you train players and sell them for millions you're going to be hit by this tax without even tanking.
Oh, you know the specific details of the tax already?
It has been stated before, and I'll state it again. Any potential tax will not affect teams choosing to undergo a complete rebuild.
I know nothing. But instead of attacking me you could've answered my question about the intension of this tax.
But I don't think that the new code will look at where the money is coming from that will be taxed. So please don't tell me that some peoples money will be safe from this tax because they are rebuilding. With transfers of 10+ millions (15 is the highest I've seen so far) it will be possible to amass quite a bit of money if you sell your Div I team.