No matter how high revenues would rise, under the owners' plan, the payroll thresholds would remain the same.

Subsequent tax rates and payroll thresholds would depend on the ratio of total payrolls to industry revenue each year.

Everybody wants to stay, or get, under the $117 million payroll threshold over which the tax takes effect.

Numbers, as in payroll thresholds and tax rates.

Under the players' latest ideas, the payroll threshold would be $64 million.

The owners also made small but, in their view, symbolic moves on the tax rate and the payroll threshold.

The proposed system would maintain the payroll threshold at $44 million until industry revenue rose to $2.2 billion.

It lowered the tax-triggering payroll threshold from $54 million in the previous proposal to $50 million but held the tax rate at 25 percent.

This year, the Yankees exceeded the payroll threshold for the third time, pushing their payroll-tax rate to 40 percent.

Fehr referred to the payroll threshold that would trigger the tax.