This tweet comes from Jayson Stark, who has done a great job of covering the soon-to-be-announced CBA for ESPN.com:
There have been lots of rumblings there will also be a tax on teams that spend too little on big-league payroll. Looking forward to details
There are none of those available yet, so what kind of floor is being talked about is unclear. In 2011, one team opened with a sub-$40 million payroll (Kansas City), while four more came in at under $50 million (Tampa Bay, Pittsburgh, San Diego and Cleveland).