TAMPA — The Yankees are already at a record payroll and above the highest luxury tax threshold, but Hal Steinbrenner said he is not closing his checkbook just yet.

Steinbrenner on Thursday said the Yankees “have a championship-caliber team right now,” but added that they “haven’t stopped looking to improve and we never will.”

While he declined to address free agents like Blake Snell, the Yankees’ managing general partner said a team can never have enough pitching.

“I’m just going to tell you that we continue to look at a lot of different options,” Steinbrenner said. “And given where we are payroll-wise, any addition to the club is going to be a costly one, but I’m still willing to consider anything that comes my way, anything [GM Brian Cashman] and his team brings my way. I’ll leave it at that. 

“But we are not done trying to improve this team.”

As currently constructed, the Yankees’ projected luxury tax payroll stands at around $306.7 million, per Cot’s Contracts.

Any dollar the Yankees spend beyond the highest luxury tax threshold of $297 million will come with a 110 percent tax, making additional moves even pricier.

“I’m willing to consider anything Cash sends my way,” Steinbrenner said. “Obviously, we talk everyday a lot. There’s still things we’re looking at, whether it’s trades or signings. I’m not saying anything is going to happen, I’m not saying something’s not going to happen. But I’m still willing to improve this team however we can.”

Steinbrenner said there was not anything happening that he would classify as “close.”

As for acquiring additional pitching via a trade, Steinbrenner said he wasn’t willing to give up Will Warren or Chase Hampton — noting the pitching depth the Yankees already sacrificed to land Juan Soto in December — and later mentioned Spencer Jones as someone he would be hesitant to give up in a deal.

“The depth is somewhat concerning to me, but the rotation as it stands is a very good one,” Steinbrenner said.