Cody Bellinger will cost the Yankees more toward the luxury tax payroll in 2026 than Aaron Judge — a lot more. Cody Bellinger在 2026年計入豪華稅的薪資成本，會比 Aaron Judge 還要高，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. 由於勞資協議（CBA）中存在一些相當複雜的規定，Bellinger 的合約對洋基而言，幾乎產 生了「毒藥丸」般的不利影響。 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. 舉例來說，不論 Bellinger 是否重新簽約，洋基在 2026 年的薪資計算中，都必須因為他 已結束的上一份合約而被列入一筆「結算補帳（true up）」費用，金額為 380 萬美元。 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，由於他最近簽下的 5 年 1 億 6,250 萬美元 合約採取前高後低（front-loaded）的 結構，並且包含跳脫條款（opt-out），依據所謂的「谷底計價（valley charge）」條款， 他在 2026 年計入豪華稅的薪資金額將高達 4,475 萬美元。 Thus, Bellinger will count as $48.55 million in total for the 2026 season for lu xury tax purposes. 因此，Bellinger 在 2026 年豪華稅計算上的總成本將是 4,855 萬美元。 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，儘管 Judge 是洋基隊史總金額與年均價值最高的球員，他在豪華稅上的年度計 算金額僅為 4,000 萬美元。 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 的這份合約，預估會讓洋基在 2026 年的豪華稅薪資總額突破 3.3 億美元，將 創下球隊歷史新高。 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 一直表示希望將薪資控制在 3 億美元以下，但即使交易掉像 Jazz Chis holm Jr.（約 1,020 萬美元）這樣的球員，距離這個目標仍然差得很遠。 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 年的豪華稅薪資約為 3.2 億美元，同樣創下隊史新高，並因此額外支付了 6, 180 萬美元的豪華稅。 --

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