The Houston Rockets will use their amnesty provision on big man Luis Scola, likely filing the paperwork with the NBA on Friday (Saturday, PHL time), league sources tell Adrian Wojnarwoski of Yahoo Sports.

Houston has decided to use the amnesty provision on Luis Scola and will likely file with NBA on Friday, league sources tell Y! Sports.

— Adrian Wojnarowski (@WojYahooNBA) July 12, 2012

The amnesty provision is a one-time use clause in the league's collective bargaining agreement that allows a team to remove a player's contract from their salary cap, without affecting it or adding to any luxury tax considerations. The team would still have to pay the full amount owed to the player however.

Scola is owed around $21 million over the next two years, with a third un-guaranteed year worth $11 million in the 2014-15 season.

The 32-year-old Argentinian averaged 15.5 points, 6.5 rebounds and 2.1 assists last season.

By removing Scola from their salary cap, the Rockets free up money to absorb additional contracts in the event of a trade with the Orlando Magic for center Dwight Howard.

With the Brooklyn Nets out of the picture after re-signing Brook Lopez, the move makes Houston the most attractive trade partner for Orlando, as only they can offer a combination of cap relief (absorbing the contracts of players like Jason Richardson or Hedo Turkoglu), young players (they had three first-round selections in the 2012 Draft) and draft picks.

There's no Howard-to-Houston deal imminent with amnesty of Scola, but Rockets goal is unmistakable: They'll stop at nothing to get him.

— Adrian Wojnarowski (@WojYahooNBA) July 12, 2012

Once Houston amnesties Scola, Rockets will be able to absorb 2nd max deal next summer in addition to Howard now. Gives them chance for CP3.

— Adrian Wojnarowski (@WojYahooNBA) July 12, 2012

Should they fail to nab Howard in a trade this season, they would at least have enough salary cap space to offer up to two big contracts in the summer of 2013, when players like Chris Paul, Stephen Curry, James Harden, Josh Smith, Serge Ibaka and Andrew Bynum become free agents.

The Mavericks will be aggressive bidders for Scola on the amnesty wire, league sources said. Dallas is serious about Elton Brand too.

— Adrian Wojnarowski (@WojYahooNBA) July 12, 2012

For Scola, it is expected that several teams will try to pick him up off waivers, or should he clear waivers, sign him as an unrestricted free agent. - AMD, GMA News