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Sam Hauser has agreed to a four-year, $45 million contract extension with the Boston Celtics, according to multiple reports. Hauser, who went undrafted in 2021 out of the University of Virginia, signed with the Celtics that summer and has developed into a key reserve for the 2024 NBA champions. In three seasons, he has shot over 42% on 3-pointers while providing steady defense off of the bench.

The Celtics have emphasized keeping their own players this offseason. They agreed to a supermax extension with Jayson Tatum as soon as they could, and a four-year, $125.9 million extension with Derrick White soon followed. Xavier Tillman re-signed for the minimum, and as of now, the only players from last year's team not slated to be back this season are Oshae Brissett and Svi Mykhailiuk.

With Hauser now signed, the Celtics are facing enormous luxury-tax bills and apron issues down the line. While Hauser will earn only $2 million this season, the Celtics are over the second apron line at this moment. When all of these extensions kick in for the 2025-26 season, they are currently slated to have roughly $225 million in salary on their books to go along with an estimated $210 million luxury tax bill, according to ESPN. 

In all likelihood, the plan will be to duck back below the second apron line during the 2026-27 season, which should be doable with Kristaps Porzingis slated for free agency in 2026. Still, the short-term costs will be significant.

But Hauser is young at just 26 years old, and he's probably capable of playing a bigger role than Boston's loaded roster has allowed for thus far. This contract is a bet on his future. As the second apron forces them to make hard choices down the line, they are hoping Hauser can grow into a bigger role that makes this extension look like a bargain.