From The Point Forward. "The tax would start at $1.75 in penalty payments for every dollar a team is over the tax threshold." "The proposal would penalize teams that pay the tax in more than two seasons during any five-season stretch. That penalty is harsh, according to a source familiar with the matter. If a team has gotten into tax territory, say, twice over the preceding four seasons and finds itself over the tax line a third time, each penalty ratio triples. In other words, that $1.75-1 ratio that kicks off the tax in Year 1 would jump to $5.25-to-1 for a team paying the tax a third time. Do the math, and you could get to 10-to-1 or higher pretty quickly" Read the whole thing. Is not long.