These are taxing days for major-league baseball players, most of whom will see their federal income-tax rate rise from 31 percent to 39.6 percent.

"I'm working hard for the American dream and it's being taken away," said Kent Hrbek of the Minnesota Twins, who is making $3 million this season. "Everybody works for the American dream, but it's disappearing."Single people making $115,000 or more and couples making $140,000 or more will see their top rates rise to 36 percent this year. Anyone making over $250,000 will be subject to a 10 percent surtax that increases the top rate to 39.6 percent.

"I'm not happy with it," said Kansas City's George Brett, who is making $2.5 million. "But if you have to, you have to. Nobody would be happy to pay 56 percent of their salary in taxes."

Of 765 players on opening day rosters, 488 earn at least $250,000 or more, or 64 percent. If baseball card money from the Major League Baseball Players Association is distributed rather than withheld for a strike fund, the percentage would increase."It kind of surprised me that they jumped it all the way back to January 1st, because usually those things go into effect in the middle of the year," said California pitcher Chuck Finley, making $5 million in 1993. "But I'm sure a lot of guys are paying close attention to that. Personally, I know you've got to pay your taxes to live in a good country like this."

Baseball's average salary surpassed $250,000 in 1983 and was $1,120,247 on opening day this season, according to a contract study by The Associated Press.

"I've seen guys try to triple their money and lose everything," Detroit Tigers manager Sparky Anderson said. "I think most of them have backed away from all that stuff. They're going now for those CDs and Treasury notes, taking that locked-in percentage and not worrying about it."

Still, Anderson has noticed the lifestyle change among his players over the years.

"A young player is going to have a Mercedes and a Jaguar," he said. "I see it all the time, and I laugh because I think it's funny. That's the kid part coming out in them."

Some players prepared for the tax-law changes by taking large signing bonuses. Oakland's Ruben Sierra received $6 million of a $28 million, five-year contract last December, and Athletics teammate Mark McGwire took $7 million in December from his $28 million, five-year deal.

Kansas City pitcher David Cone got $9 million in December from an $18 million, three-year contract, and Detroit's Cecil Fielder took a record signing bonus of $10 million from a $36 million, five-year contract.

"I don't feel like talking about it because I don't know anything about it," Fielder said of the new laws. "All I know is they put too much tax on us now. But, what the heck. If it's going to help America, fine. If it ain't, it was a waste of money."

Most managers are in the top tax-bracket these days. Hal McRae of the Kansas City Royals is an avid watcher of the stock market.

"My tax bill is going to escalate considerably, but let's give the guy (President Clinton) a chance," McRae said. "Let's not condemn him before giving him an opportunity to put his plans into action. We've got to put people back to work. I'm willing to pay more taxes if it means people will go back to work and the crime and drug activity goes down."

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McRae, like others, is shifting his portfolio because of the new tax laws.

"When it comes to investments, you don't have many choices," he said. "There are only two ways to go: municipal bonds and annuities. I plan to do that."

Some players, knowing they are set for life, haven't let the tax law changes bother them.

"I'm doing good. I have no complaints," said Twins outfielder Kirby Puckett, who is making $4 million this season. "As long as I'm paying taxes, I've got a job, so I'm not worried about all that. I just pay what I owe."

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