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After a long day of meetings between Major League Baseball and the MLB Players Association, it appears not much progress has been made toward ending the lockout.

According to Evan Drellich of The Athletic, the two sides were unable to agree on a revised competitive balance tax proposal. There is a large gap in the pre-arbitration bonus pool. The pre-arbitration pool was raised from 15 million to 20 million.

Baseball owners have made the CBT into an unofficial salary cap, even though it was first introduced as a luxury tax. The luxury tax applies to teams that exceed the payroll threshold. They are taxed further over the threshold.

The CBT is seen as a way to save money by owners. They will not be taxed if they stay under the threshold. The threshold for the 2021 campaign is $210 million, though the CBT has increased each season. The threshold was $208 million in 2020 and $206 million in 2019.

The MLBPA is worried that the tax level hasn't grown at the same rate as MLB revenues. The players initially proposed a $245 million threshold for the luxury tax in the collective bargaining agreement discussions, and it would increase to $276 million in 2026, according to theScore.

Travis Sawchik @Travis_Sawchik

MLB already has a soft cap with the CBT, and the players fear MLB's latest proposal would create a much more rigid cap. The issue they see? MLB revenues are compounding at a much faster rate than the tax threshold. https://t.co/q7EJls49tm pic.twitter.com/MZ3ZbxPQFO

The most recent proposal from MLB came one week ago. They offered a threshold of $214 in the last year of the deal. There is a significant gap between the two sides.

According to Drellich, MLB has withdrawn its proposal to control minor league roster sizes. The proposal that would have limited the number of times a player could be optioned in a season to five was withdrawn by the league.

There has been little progress on a new Collective Bargaining Agreement between MLB and the MLBPA. The league recently announced that spring training games had been delayed a week due to the inability to reach a deal, and games could only continue to be postponed.

The start of the regular season could be delayed. The start of the regular season may be pushed back because of the lack of a collective bargaining agreement.

Before the season begins, players need time to ramp up activity. The two sides need to reach a deal quickly if the regular season is to start on time.