The NFL surprisingly announced a new revenue sharing plan when the league approved a new labor deal without the agreement of the players. The new supplemental revenue sharing plan includes a 10-percent tax on the "local revenue" of the highest-revenue teams, per a source with knowledge of the situation. The money will be distributed to the lowest-revenue teams. The previous supplemental revenue sharing plan was funded by taking 40 percent of each team's club seat sales and putting the money into a fund that serviced league-incurred stadium debt. The excess was distributed to low-revenue teams based on need.