It looked like opting out would be a possibility for Smith earlier this month. In a social media post, Smith wrote that “risking my health as well as my family’s health does not seem like a risk worth taking” and that he was not a “guinea pig to test theories on” amid the COVID-19 pandemic.
In a Tuesday conference call with reporters, however, Buccaneers head coach Bruce Arians said, via multiple reporters, that he expects Smith to report to camp on time. He added that he respects the rights of players to opt out given the situation.
No Buccaneers players have opted out at this point.