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Thursday afternoon, the Tampa Bay Rays agreed to terms with free agent pitcher Zach Eflin, on what will be the largest free agent contract in Tampa Bay Rays franchise history. The Rays were not the only team from the American League East in on Eflin, however.

USA Today's Bob Nightengale is reporting that the Boston Red Sox offered the right-handed pitcher the same three-year, $40 million contract that Eflin agreed to with the Rays.

According to Nightengale, Eflin lives in Orlando, and chose to play in his home state instead of Massachusetts.

Eflin will receive more of his $40 million contract in Florida than he would if he were to play in Boston. The state of Florida does not have a state income tax, unlike Massachusetts. Massachusetts has a 5% tax on both earned and unearned income. Thus, the Red Sox miss out on the 28-year-old former Philadelphia Phillie.

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