The Athletic seems to have pretty good sources: Regarding the proposal made last Saturday by MLB, which reportedly was described by the Union as “underwhelming:” The league proposed a $5 million increase to the pre-arbitration bonus pool, upping it to $15 million. The union most recently proposed $100 million, leaving still a major gap. MLB raised the luxury-tax thresholds by $2 million in the final three years of five over the deal. They would now progress as $214 million, $214 million, $216 million, $218 million and $222 million. Previously, they were: $214 million, $214 million, $214 million, $216 million and $220 million. MLB maintained a tax rate of 50 percent for teams that exceed the first CBT tier but took away a penalty of a third-round draft pick for doing so. Exceeding the second and third tier remained the same as MLB's last proposal: 75 and 100 percent, respectively, for the second and third tiers; and the loss of a second-round and first-round pick, respectively. The union considers those tax rates onerous. MLB also made changes to its proposal for service-time manipulation.