MLB free agency Where big spenders stand

One of the biggest points of contention . The CBT was first implemented as a luxury tax aimed at curbing breakaway spending. In recent years, teams have treated it as an unofficial salary cap, with few daring to cro s so much as the lowest threshold.The players, understandably, sought higher thresholds throughout the life of the new Collective Bargaining Agreement; if teams weren't willing to go over the line, fine, but at least push the line further out. The owners, for their part, wanted to disincentive teams from blowing by the tax lines -- . Both sides got their wishes.The CBT line for this upcoming season is $230 million, or $20 million higher than it was last year. Additionally, there is a new tax tier that will put the screws to any owner willing to leverage their financial might. Here's a look at the tiers and the tax rates for first-time payors. (The penalties are steeper for multiple-time offenders.)Tax tierThresholdTax rateFirst$230 Bobby Wagner Women Jersey million20%Second*$250 million32%Third$270 million62.5%Fourth$290 million80%What does all this mean for your favorite team? Below, we've broken down the tax situations of baseball's six highest spenders -- the , , , , , and -- by answering questions, like, how much they've spent to date; what thresholds they've pa sed; and what kind of penalties are they facing?Crunching tax numbers isn't exactly anyone's idea of a good time, but it could go a long way in determining what these teams do -- and don't do -- the rest of the offseason. Now, let's get to it. (Do note that all data used in this article comes from either Spotrac or Cot's Contracts.) CBS Sports HQ Newsletter Your Ultimate Guide to Every Day in Sports We bring sports news that matters Jared Goff Men Jersey to your inbox, to help you stay informed and get a winning edge. I agree to receive the "CBS Sports HQ Newsletter" and marketing communications, updates, special offers (including partner offers), and other information from CBS Sports and the Paramount family of companies. By pre sing sign up, I confirm that I have read and agree to the . Please check the opt-in box to acknowledge that you would like to subscribe. Thanks for signing up! Keep an eye on your inbox. Sorry! There was an error proce sing your subscription. Mets: $278 million tax payroll; third surcharge tieAgain, the other owners were likely thinking of Cohen when they crafted the new tax structure. He isn't waiting to test the limits, either. The Mets are already nearly $50 million over the line, (aka the Steve Cohen tax), which begins at $60 million over. What do the Mets get in exchange? Well, a better ballclub, to begin with. They'll also have to pay a tax bill of more than $15 million, and they'll have their top draft pick in 2023 docked. Those are trifling penalties if the spending results in a World Series championship.Dodgers: $251 million tax payroll; second surcharge tierThe Dodgers aren't accustomed to finishing second in spending, let alone to this degree. Put another way, the Dodgers are closer to the tax line (more than $20 million beyond) than they are to the Mets' CBT number. Andrew Friedman and rookie general manager Brandon Gomes have been big-game hunting lately, with the rumor mill connecting them to free-agent first baseman . Even if they come up short there, it stands to reason they'll drop more coin between now and Opening Day, and then again prior to the trade deadline. As such, it's difficult to see a Randall Cunningham Men Jersey scenario where the Dodgers finish below at least the second surcharge level. For now, the Dodgers' tax bill would be around $6 million given that they are repeat offenders.Yankees: $235 million tax payroll; first surcharge tieSunday's acquisition of -- or, more specifically, Josh Donaldson's hefty tax number ($23 million) -- put the Yankees over the line by more than $5 million. The Yankees haven't cro sed the threshold in two of the past three seasons where the tax applied (it was suspended for 2020), so this is a le s common occurrence than you might expect given who we're talking about. The Yankees' current tax bill would be around $1 million, a laughable figure that should encourage New York to continue spending. The real question is now whether Brian Cashman and company are willing to have their draft pick docked by 10 spots. They might not have a choice if their goal is to remain competitive in the American League Wil Lutz Jersey East.Padres: $210 million tax payrollThe Padres have about $20 million separating themselves from the tax threshold after paying an overage penalty of around $1.3 million last winter. Despite A.J. Preller's wheeling and dealing reputation, it's reasonable to expect them to duck back under the line for this season. The Padres could create more space for themselves by finding a taker for either ($18 million in CBT dollars) or (around $14 million). Sources told CBS Sports that San Diego has been willing to attach a quality prospect, perhaps even 2020's first-round pick Robert Ha sell, to move money.White Sox: Richard Sherman Youth Jersey $209 million tax payrollMuch like the Padres, the White Sox also have just over $20 million sparing them from the tax line. Much like Preller, Rick Hahn too could look to create additional wiggle room by finding a taker for reliever ($16 million for tax purposes). Hahn's offseason suggests he's confident he can do just that. In addition to exercising Kimbrel's club option after his shaky performance down the stretch, he's also signed a pair of relievers to multi-year deals: first , and now . The White Sox have never cro sed the CBT in their history. We're gue sing that stays true.Red Sox: $208 million tax payrollThe Red Sox have added more than $30 million in tax dollars this offseason by trading for . and signing , , and . Chaim Bloom has about $20 million more in breathing room, but the Red Sox seem like a prime candidate to exceed the tax this season before ducking underneath it again next year. That's because Boston has several big contracts that will expire at season's end, including those that bind and . The Red Sox paid more than $10 million in tax fees in each of the 2019 and 2018 seasons. They won a World Series during that time, so they should deem it as money well spent.