I don't think this is a bad idea, in fact I like your levels idea, rather than giving them money, but I don't think it is needed. I think we have enough managers training. Tax exemption already helps teams who train slightly (although some people will argue that is does nothing, which can be true in a lot of cases), but it is still an interesting idea.
Murray/Harris/MPJ/Grant/Jokic - 2020 NBA Champs