Just saw this on the new CBA negotiations. First luxury tax would kick in at $180M with 3 rates above that.
However, there is also a proposal for a $100M salary floor, which would be fantastic IMO.
https://www.mlbtraderumors.com/2021/08/mlb-reportedly-proposes-180mm-first-luxury-tax-threshold-100mm-salary-floor-to-mlbpa.html