Dodgers and Yankees end up being the only teams having to pay the luxury tax for this year. Yankees owe $28 million while the Dodgers owe $11.4 million.
In terms of next year, the Yankees right now are $12 million under the $189 million limit but only have half the roster locked up.
http://espn.go.com/mlb/story/_/id/10...28m-luxury-tax