Cody Bellinger will cost the Yankees more toward the luxury tax payroll in 2026 than Aaron Judge — a lot more. Cody Bellinger在 2026年计入豪华税的薪资成本，会比 Aaron Judge 还要高，而且是高出 不少 There are intricate rules in the collective bargaining agreement that have a nea r poison pill type impact for the Yankees when it comes to Bellinger. 由於劳资协议（CBA）中存在一些相当复杂的规定，Bellinger 的合约对洋基而言，几乎产 生了「毒药丸」般的不利影响。 For example, whether Bellinger re-signed or not, the Yankees were going to be ch arged $3.8 million toward the 2026 payroll in a “true up” from his now complet ed contract. 举例来说，不论 Bellinger 是否重新签约，洋基在 2026 年的薪资计算中，都必须因为他 已结束的上一份合约而被列入一笔「结算补帐（true up）」费用，金额为 380 万美元。 And due to the front-loaded shape plus opt-outs in his recently signed five-year , $162.5 million deal, a “valley charge” provision means that his 2026 salary will be $44.75 million toward the luxury tax payroll. 此外，由於他最近签下的 5 年 1 亿 6,250 万美元 合约采取前高後低（front-loaded）的 结构，并且包含跳脱条款（opt-out），依据所谓的「谷底计价（valley charge）」条款， 他在 2026 年计入豪华税的薪资金额将高达 4,475 万美元。 Thus, Bellinger will count as $48.55 million in total for the 2026 season for lu xury tax purposes. 因此，Bellinger 在 2026 年豪华税计算上的总成本将是 4,855 万美元。 Judge — the highest paid Yankee ever in total dollars and annual value — costs $40 million each year for luxury tax purposes. 相比之下，尽管 Judge 是洋基队史总金额与年均价值最高的球员，他在豪华税上的年度计 算金额仅为 4,000 万美元。 The Bellinger contract projects the Yankees payroll for luxury tax payroll beyon d $330 million for the 2026 season, which would be a record for the franchise. Bellinger 的这份合约，预估会让洋基在 2026 年的豪华税薪资总额突破 3.3 亿美元，将 创下球队历史新高。 Hal Steinbrenner has consistently said he wants to bring the payroll under $300 million, but even with a trade of, say, Jazz Chisholm Jr. ($10.2 million), they would not get close to that level. Hal Steinbrenner 一直表示希望将薪资控制在 3 亿美元以下，但即使交易掉像 Jazz Chis holm Jr.（约 1,020 万美元）这样的球员，距离这个目标仍然差得很远。 The Yankees luxury tax payroll in 2025 was a franchise record of approximately $ 320 million, which cost an additional $61.8 million in tax. 洋基在 2025 年的豪华税薪资约为 3.2 亿美元，同样创下队史新高，并因此额外支付了 6, 180 万美元的豪华税。 --

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