The Yankees did accomplish something this year: they lowered their luxury tax for the second straight season. The Yankees were hit with a tax bill of $23.88 million by MLB in a notice sent to teams late Friday, pushing them over the $100 million mark since the penalty for profligate spending was introduced in 2003. The only other club that must pay the competitive-balance tax, as it is formally known, is the World Series' champion Red Sox, who owe $6.06 million. Checks are due at the commissioner's office by January 31.