The competitive balance tax is set to increase from $210 million in 2021 to $230 million in 2022. This is great news for the Phillies. The Phillies were by far the league’s most egregious offenders when it came to spending up to the first luxury threshold over the past two seasons. In 2020 and 2021, Philadelphia finished with a luxury tax payroll less than $700,000 below the first threshold. No other team hit the breaks quite like the Phillies.