Using the amnesty clause of the National Basketball Association, the Miami Heat waved goodbye to its former shooter Mike Miller.

Miller was set to earn US$6.6 million next season after utilizing his player option. This move made the Miami Heat's financial situation a little rougher, because such earning pushed the team into luxury tax territory.

The NBA salary cap is a limit set to regulate the total amount of salary that any NBA teams are allowed to hand to their talents. This rule was stipulated by the NBA's collective bargaining agreement (CBA).  The actual amount of the salary ceiling varies from season to season, defined by variables such as the NBA's revenue from the past season.

The luxury tax is a surcharge given to the collective payroll of the teams in the event that it exceeds the stipulated ceiling set by the NBA. Mike Miller's salary qualified the Miami Heat for a punitive luxury tax. Amnesty may be called in such an event.