Have you seen any report saying they want to stay under the tax for 2019? Everything I’ve read says they wanted to stay under the cap until 2018 so that they wouldn’t be subject to the multiple seasons penalty when they went over it in 2019.
The luxury tax is not a salary cap, and I think the Cubs fully expect to blow past it this offseason.
So if they are over in 2019, what are the penalties? What is different about 2019 as compared to 2018? to answer your question, no, not recently. But if the rules are changing, maybe they are thinking differently. But that would mean that other teams are as well, like the Dodgers for example.
EDIT: Found this from mlb.com
A club exceeding the Competitive Balance Tax threshold for the first time must pay a 20 percent tax on all overages. A club exceeding the threshold for a second consecutive season will see that figure rise to 30 percent, and three or more straight seasons of exceeding the threshold comes with a 50 percent luxury tax. If a club dips below the luxury tax threshold for a season, the penalty level is reset. So, a club that exceeds the threshold for two straight seasons but then drops below that level would be back at 20 percent the next time it exceeds the threshold.
Clubs that exceed the threshold by $20 million to $40 million are also subject to a 12 percent surtax. Meanwhile, those who exceed it by more than $40 million are taxed at a 42.5 percent rate the first time and a 45 percent rate if they exceed it by more than $40 million again the following year(s).
Beginning in 2018, clubs that are $40 million or more above the threshold shall have their highest selection in the next Rule 4 Draft moved back 10 places unless the pick falls in the top six. In that case, the team will have its second-highest selection moved back 10 places instead.