Recent games for the Philadelphia 76ers have been some of their best of the season.

The NBA trade deadline for 2023 is coming up in less than a month, and the Sixers will be one of many teams looking to improve their teams.

They don't plan to make moves at random before the deadline on February 9, though.

The Sixers are getting ready for the trade deadline, but Jake Fischer of Yahoo Sports says that as they look for upgrades, they are keeping their luxury tax bill in mind. He names three players on the bench as names that could come up in trade talks.

This is the third year in a row that Philadelphia has been a taxpayer. This means that the Sixers would have to pay repeater tax rates on every dollar over the tax threshold for 2023–24.

At the moment, the Sixers are just above the tax line for this year, which could mean that players like Furkan Korkmaz, Matisse Thybulle, and Jaden Springer could be traded.

The Sixers' decision to cut Isaiah Joe and Charles Bassey before the regular season started shows that they are thinking about the tax.

Getting rid of these two young players who didn't play much gave them an extra roster spot, but they haven't used it yet.

As the trade deadline approaches, the Sixers are thinking about more than just their tax bill.

Fischer says that they will be "active" in their search for ways to improve the team. 

But if spending gets in the way of a trade that would help Philadelphia's chances of winning the championship while Joel Embiid is having another legendary season, it would be a terrible choice.