The CBT has increasingly become an issue for Yankees owner Hal Steinbrenner. As it stands, the Yankees are a fourth-time CBT payor and expected to pay north of $43 million in luxury tax, according to Cot’s Baseball Contracts.

The Los Angeles Dodgers are building what could become a dynasty. After signing Shohei Ohtani to a then-record-breaking $700 million

New York Yankees owner Hal Steinbrenner admitted that "it's difficult" for MLB team owners to compete with the Los Angeles Dodgers' spending, but also believes his team is better than it was at this time last year.