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In the end, most free agents choose teams based on where they want to play, not on lowering the tax cut on their income.

“It’s a factor, maybe even a small factor,” agent Craig Landis said. “If there’s 50 variables, you can now make it a 51st. It’s not usually going to be the drive, but it’s something to consider.”

And for teams, only the big spenders need worry.

Beane’s Athletics, for instance, had the lowest payroll in the majors last season.

“It’s probably not a situation I’ll have to face in Oakland too much,” he said.