Though the New York Yankees vowed to get under the luxury tax threshold of $189 million by 2014, they didn't cut down much in 2013. According to USA Today, they were hit with an astronomical $29.1 million luxury tax bill for 2013, which surpasses the payroll for the Houston Astros.
New York was hindered slightly by injuries and were forced to make moves and acquire more players, adding to the payroll. Still, after years of completely ignoring the luxury tax, the Yanks get hit up for an extra 50 percent for every dollar over $178 million, the limit for 2013.
The LA Dodgers come close to the Yankees benchmark of $236.2 million, coming it at $234.4 million, but as this is their first offense, they're only responsible for an additional 17.5 percent extra, and owe $9.9 million.
The Yankees would be eligible to return to a 17.5 percent rate in 2015 if they manage to spend a full year under the luxury tax limit next year, but since their almost $240 million only bought them fourth place (thus far), that doesn't seem that likely.