<Tr> <Td> $15 million to $19,999,999 </Td> <Td> $3.25 </Td> <Td> $4.25 </Td> </Tr> <Tr> <Td> Over $20 million </Td> <Td> $3.75 + $0.50 per $5 million </Td> <Td> $4.75 + $0.50 per $5 million </Td> </Tr> <P> The resulting total is then distributed to the remaining teams that are under the tax threshold . </P> <P> There was no luxury tax implemented in the 2004 - 2005 season due to insufficient BRI . </P>

Where does the luxury tax money go in the nba