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I'm honored. Keyword definitively. That was (and still is) my instinct on the matter, but until we get text, it's all conjecture.
Only thing I'd add is that a team that is not a taxpayer in 2005-06 may utilize an amnesty waiver for tax relief in future seasons, provided that it waives a player (or designates a previously waived player) prior to the start of the 2005-06 season. So, if a team that is not currently being charged luxury tax waives a player under the amnesty rule this year, that team can use the waived player's contract for tax relief down the road. The rules on this are not totally worked out, but this will allow teams other than the Knicks and Mavs to benefit from "amnesty."