Since competitive balance tax penalties are compounding up to the third consecutive time a team goes over, there's benefit to 'resetting' and getting under the base tax rate so you can become a first-time payor in 2025...
The Rangers have a case. Cot's Baseball Contracts has their projected CBT payroll at about $251MM, and they paid the luxury tax last year. If the Rangers were to fall further out, they could put impending free agents such as Max Scherzer, Andrew Heaney, David Robertson, Jose Leclerc, Kirby Yates, Andrew Chafin, and Carson Kelly on waivers.
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