I need to make a correction. Since the Red Sox have exceeded the luxury tax 3 years in a row, the tax is 50% for every dollar spent over the luxury tax limit. The tax is 20% for first time offenders, 30% for two years in a row, and up to 50% for three years in a row. If the season goes past September 1, the Red Sox will avoid the luxury tax and will no longer be considered repeat offenders (which resets), because of this past off season's moves. If the season ends before September 1, the luxury tax repeater penalty goes into next season.