Is a team able to sign a player using both the Non-Taxpayer and the Taxpayer Mid Level Exceptions simultaneously?

A team cannot sign a player using both the Non-Taxpayer Mid Level Exception and the Taxpayer Mid Level Exception simultaneously because the rules governing these exceptions are designed to prevent teams from gaining an unfair advantage in roster construction.

The Non-Taxpayer Mid Level Exception is available to teams that are below the salary cap and do not exceed the luxury tax threshold. Conversely, the Taxpayer Mid Level Exception is intended for teams that exceed the luxury tax threshold but are still under the salary cap. This creates a clear distinction between the two exceptions in terms of fiscal strategy.

By requiring teams to choose one or the other, the league maintains competitive balance and encourages responsible financial practices. This rule ensures that teams cannot combine these exceptions to create excessive salary cap maneuverability or stockpile talent unfairly. The simplicity of this structure helps to uphold the integrity of team-building strategies within the constraints of the salary cap system.