The Miami Heat will benefit from the coming salary cap explosion due to Florida being one of only seven states without a state income tax. This advantage is especially true for NBA stars who have substantial endorsement incomes, because they have to pay state income taxes on their deals inside and outside the court.
California residents pay up to 13%, New York residents 12%, Oklahoma 5%, and Ohio 5% in state income tax on their total earnings. Even when their playing days are over, they'll be giving states part of their paycheck for the privilege of residing there.