MLB Free Agency Live: Follow all signings and trades as players report for spring training

The new employment contract provides for four tiers of luxury tax thresholds for 2022, starting at $230 million and increasing to $290 million. Undaunted, the Dodgers are chasing free-agent first baseman Freddie Freeman and hitter-designated Nelson Cruz, sources say, and they also need to bolster their starting pitching. Left-hander Clayton Kershaw (one-year, $17 million) became her third major free-agent signing on Friday, alongside left-hander Andrew Heaney (one-year, $8.5 million) and super-utility man Chris Taylor (four years, $60 million). of which signed before the lockout. Kershaw’s deal is still subject to investigation.

The inclusion of a universal DH in the employment contract makes it possible for the Dodgers to add both Freeman and Cruz, who also piques the Padres’ interest. The Dodgers seem to think they could afford both; Freeman is likely to make between $25 million and $30 million annually on a long-term contract, while Cruz will be paid roughly the same as last season’s salary of $13 million for a year.

The new $290 luxury tax threshold, designed to discourage runaway spending, has been dubbed the “Steve Cohen tax” in honor of the relatively new Mets owner. But don’t forget the Dodgers.