​DeMar DeRozan Kings GettyThe Sacramento Kings have made a critical decision regarding the $10 million that remained on their books for DeMar DeRozan’s contract.DeRozan had one more year left on a $25.7 million contract with Sacramento, but the team decided to pay him the $10 million guaranteed portion of his deal and let him become a free agent instead.The veteran swingman then signed a one-year deal with the Denver Nuggets for the veteran’s minimum salary of $3.9 million, but his $10 million was due to stay on the Kings’ books for the coming season.Now, there has been a critical development about the remaining cap hit on his deal.Kings Stretch DeMar DeRozan’s ContractInstead of absorbing a $10 million cap hit for the 2026-27 NBA season, the Kings have decided to use the stretch provision on DeRozan’s contract, meaning they will have a $3.33 million cap hit on their books for the next three seasons instead, according to Michael Scotto of HoopsHype, who first broke the news.Stretching DeRozan’s contract has been something that NBA salary cap analysts had considered something that the Kings might do to help the team get under the luxury tax, and Sacramento indeed bit the bullet and did just that.By using the stretch provision on DeRozan’s contract, Sacramento is now below the $200 million luxury tax line and can fill its last two roster spots with veterans’ minimum contracts, according to the Sacramento Bee.It is unknown right now who could fill those spots, but the team is said to be working out veterans Cameron Payne, Victor Olapido, and Elfrid Payton, and they could all be in consideration for the final two roster spots on the Kings since they have the salary cap room to add them now that DeRozan’s contract has been stretched.Kings Next SeasonRight now, the Kings do not look like a playoff contender for the coming season, and truthfully, they are likely to finish among the bottom tier of the teams in the league and be in contention for the relegation zone, the penalty that the bottom three teams in the league will receive this coming season, where they will have fewer lottery balls in the 2027 NBA Draft Lottery.The Kings do have some solid players in former All-Stars Domantas Sabonis and Zach LaVine on their roster, plus some promising young players such as Darius Acuff Jr. and Maxime Raynaud on the team.But given how strong the NBA Western Conference is, it’s highly unlikely that the Kings will be in playoff contention next season, so it made sense for the team to stretch DeRozan’s deal and get below the luxury tax line.For DeRozan, this changes nothing, as he will still receive his $10 million from the Kings, and he will get $3.9 million from the Nuggets this coming season. The stretching of his contract is purely a salary-cap move made by the Kings to get under the luxury tax for this coming season and not pay penalties for a team that is unlikely to be a playoff contender.Like HEAVY’s content?Be sure to follow us.This a