The Lakers could save roughly $80 million in luxury taxes by using the amnesty provision on Kobe Bryant this offseason.
Bryant is due $30.5 million in 2013-14 base salary, the final year of his current contract. Based on the 6-9 month recovery timeline from his torn Achilles', he's very questionable to be ready for the start of the season. Furthermore, Bryant is highly unlikely to reach his usual productivity levels as a 35-year-old wing coming off such a serious injury. It's hard to see the Lakers actually waiving Bryant, but it's something they'll have to consider.