I don't think the details have been announced yet.
What the parties have said is that Kupp got a three year, $80M extension - which could mean they just spread $80M over the '24, '25, and '26 seasons. If they did that there would be no change to his cap numbers this year or next.
But there are some reports that refer to a 5 year, $110M deal, which could mean that they rolled the last two years from his existing contract into the contract, basically ripping up that agreement and giving him a new 5 year contract. If that's what they did (and I tend to think that's what happened) then they probably lowered his cap hit this year in the process.
The answer to you question should be published soon - hopefully in the next couple days.
AlbaNY_Ram