Baseball's Competitive Balance Tax expired at the end of the 2011 season under the soon-to-expire collective bargaining agreement. With a new labor deal still stuck in negotiating limbo, management and the players' union have to negotiate a new luxury-tax agreement and determine whether it will go into effect for 2012. The assumption of both sides, however, is that sooner or later a new luxury-tax system will be back in effect. "I don't think it's an issue," an official of one large-market team said. "Everybody thinks there will be a deal and there will be a luxury tax included in that deal."