The league set the salary cap for next season at $57.7 million, which is down from $58.68 last season. The luxury tax for 2009-10 will be $69.92 million, down from $71.15 million. Any team whose salary is over the $69.92 million figure for next season will have to pay a $1 tax for each $1 it is above the luxury tax threshold. The Lakers are already north of $80 million for next season and they haven’t re-signed sixth man Lamar Odom yet. The Lakers paid $7.1 million because they were that much over the luxury tax threshold last season.