arances, plus the addition of nearly $3 Travis Shaw Jersey
,000 a day for each September call-up on expanded 40-man active rosters.New York has paid the tax in 15 straight years, a total of $341 million.Boston’s luxury tax payroll was at $238.4 million on Aug. 31, up from $233.9 million on opening day. That boosted the projected tax for the AL East-leading Red Sox to $11.3 million from $9.4 million. Boston, which has the best record in the majors, added pitcher Nathan Eovaldi and second baseman Ian Kinsler ahead of the July 31 trade deadline.Washington’s luxury tax payroll was second at $203.9 million, an increase from $201.1 million that raised the projected tax of the nearly eliminated Nationals to $2.1 million from $1.2 million.Both figures may go up because of earned bonuses and call-ups.San Francisco has cut luxury tax payroll slightly to $195.3 million from $196.7 million on opening day.The Los Angeles Dodgers are next at $194.5 million, up from $182 million on opening day. The Dodgers have had the highest tax bill for the past four seasons and have paid nearly $150 million over the last five years.New York and Los Angeles are set to reset their base tax rates from 50 percent to 20 percent of the amount over next year’s threshold of $206 million. That would put them in better position heading into a free-agent class that includes Bryce Harper, Manny Machado Paul Molitor Jersey
, Josh Donaldson and potentially Clayton Kershaw, who has the right to opt out of his deal with the Dodgers.Boston’s base tax rate was 30 percent in 2016 but reset to 20 percent because the Red Sox dropped under the threshold last year. Under the surtax in the collective bargaining agreement that began last year, the rate for the Red Sox rises to 32 percent on the amount above $217 million this year and to 62.5 percent on the amount above $237 million.Because Washington paid the tax last year, the Nationals’ base rate is 30 percent.Base rates will increase next year to 30 percent for Boston and 50 percent for Washington.Luxury tax payrolls are based on the average annual values of contracts of all players on 40-man rosters and include $14,044,600 per team in benefits.