Is DPE subject to tax?

just curious...if Celts get DPE for DG injury, is the related salary subject to additional tax?

since I need 50 words to post, I'll share my opinion that we could do a lot worse than Carmelo for a regular season scoring rotation big. he'd be the only negative defensive value rotation player (I consider PP break even, notwithstanding stature). Melo prolly doesn't play much in playoffs in any event, but he was a real dude in his time, and who knows, he might actually bring a little swagger to the locker room...and if its negative, you get rid of him.

thanks for response re DPE question.

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