Pro-rated salary would presumably mean a pro-rated luxury tax, no? So if a team was on target to exceed the cap pre-shutdown, then they'd remain on target now unless they shed more salary.Question is whether this means everyone's luxury tax is reset. Meaning, the Yankees also don't have to worry about payroll this year.
The question with the Sox was if there was no season at all, the tax wouldn't reset. If there's a season, they were under the cap already, so they get to reset.