One of the things that has been made clear for some time is that the Texas Rangers, who paid the luxury tax for exceeding the threshold for the first tier of the Competitive Balance Tax in 2023, and who will pay again in 2024, are aiming to get below the CBT threshold for 2025.
I’m not going to go into all the details of the CBT rules — you can read about them here — but the important thing to know is that the tax increases for each consecutive year that a team exceeds the CBT threshold, from 20% in the first year to 30% in the second year to 50% in the third year (and thereafter).