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Coming out of the recent league-wide holiday break and postponing 50 games before Christmas, the NHL announced each of the 32 teams is allowed a taxi squad of up to six players. The reserve squads are intended to prevent any team from playing short of the usual 18 skaters and two goaltenders due to players entering COVID-19 protocols.
The taxi-squad option is in effect until at least the league's all-star break in in early February. It's a return to a 2020-21 regular-season provision that aims to prevent further game postponements in the coming days and weeks. The postponement count was nearing 80 games before the taxi squad was put into effect Dec. 27.

NHL teams began designating American Hockey League affiliate players to taxi squads Dec. 28. The Kraken assigned AHL Charlotte goaltender Joey Daccord and forward Kole Lind to their taxi squad Tuesday. Waiver requirements will be in effect as applicable to each player's status.
Players on the taxi squad will count as being in the minors for salary cap adjustments. They can remain on the reserve squad for a maximum of 20 days.
What's more, the NHL announced it will allow emergency call-ups of players with salary-cap hits of no more than $1 million, an increase from the previous $850,000 limit. The emergency call-ups allow teams to ice a full roster of skaters (typically 12 forwards and six defensemen) and goalies on sudden notice. The recalled players do not count against salary cap for the pending game and, if still short, for a second game.
There are specific regulations for recalling goaltenders that allow teams to not play any NHL game short of two available goalies.
The emergency call-ups option required amending the collective bargaining agreement between NHL and NHL Players' Association is binding only for the 2021-22 season.
If you're wondering about the origin of the term "taxi squad," it derives from the Cleveland Browns pro football team during the 1940s. Its legendary coach, Paul Brown, came up with the idea of keeping promising players who didn't make the Browns to be available in case of injury or illness.
The Browns' owner operated a taxi company. He employed those reserve players via the taxi company rather than the football team, but none of them actually drove cabs.