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2026 America Bowl playoff championship

NEW PROPOSAL 

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I. UPDATE - VISION

The college football landscape has gone through tremendous change since 2009. The focus on this proposal is the methodical expansion of the college football playoffs. One common thread in almost any serious discussion is how to expand the playoffs to provide opportunities for deserving teams.

There was a lengthy absence between 2009 and 2026; not out of a lack of interest but truthfully the amount of work that it takes to create and updated proposal. Through the years, many of the 2009 predictions came to fruition. Many concerns of an expanded playoff such as the the thought that the regular season would be deemed less important simply did not happen. As a matter-of-fact, the regular season became more relevant with each expansion. Others worried about the length of the season but that has proved to be accepted and a "cost" of expanding the playoff scenario.

Research was again conducted on all conferences and the two independents. In 2025/2026, 46 bowl games required 84 teams. The vast majority played in the 36 non CFP bowl games. The 84 teams represented 61.76% of the 136 FBS eligible schools. There were 52 teams that did not play in a bowl game. Notre Dame was the lone standout that could have played in a bowl game but their acceptance would have eliminated another team so the percentage would not have changed.

Prevailing Philosophy: In order to bring about change, you must "follow the money." The 2009 Prediction and the 2026 Proposal do just that.

II. MISSION STATEMENT

The clear objective of the 2026 Proposal is to provide FBS college football an indisputable national championship while preserving as many of the rich bowl traditions that college football has enjoyed for many years.

III. CHAMPIONSHIP STRUCTURE

1. There are three tiers of 16 teams invited to the America Bowl Playoff Championship. The selection committee ranks the teams and seeds them much like the NCAA men’s basketball tournament.

2. The top 16 teams receive a first round bye.

3. The second tier 16 host the third tier 16 always commencing the Thursday, Friday and Saturday after the conference championships. In 2026 these dates would be December 10, 11 and 12.

4. The first round winners would play the bye teams in the second round at already existing second/third tier bowl locations on Thursday, Friday and Saturday (December 17, 18 and 19).

5. Those 16 winners would play the following Friday and Saturday on Christmas Eve and Christmas Day at already existing first tier bowl locations.

6. Those 8 winners would play in four games on New Years Day in four of the NY6 bowls.

7. Those 4 winners would play in two games on Saturday, January 9, 2027 in the other two NY6 bowls.

8. The winners would play for the undisputed national championship sixteen days later on Monday night, January 25, 2027.

IV. COMPELLING OPPORTUNITY

1. This plan provides the opportunity for the NCAA and the various bowl board members to work together so that they both win and the fan wins by having an undisputed national championship each and every year.

2. In 2025 - 26 there were 46 bowls. This plan requires 36 bowl locations in addition to round one’s 16 home games. My plan currently requires that ten current bowls be left out of the American Bowl Playoff Championship. The option exists that the ten bowls left out invite twenty teams for strategic dates to fill the mid week December television voids.

3. The Bowl Information link lists the bowl viewership ratings. The TV ratings of first three rounds of the American Bowl Playoff Championship would significantly increase which translates into more revenue dollars.

4. The increased viewership and attendance at these games would greatly solidify some second and third tier bowls financial positions.

5. Although teams that advance should be fairly compensated for each victory, a compensation plan should be devised to where the advancing teams receive a limited pay-out, with the excess left for the NCAA or others to decide how to share the overages.

V. DISCUSSION

1. The America Bowl Playoff Championship does not change the regular season. This would equate the number of games played by most of the FBS teams BEFORE a bowl game.

2. Universities desirous of seriously being considered by the selection committee should consider their 12 game regular season opponents carefully. However, teams that do not receive an invitation can schedule intra-state or rivalry games with more flexibility during December.

3. The structure of the America Bowl Playoff Championship will require the non-bye teams to potentially play 19 games to win a national championship. This affects only two of the 136 NCAA FBS teams. Historically, seasons have gotten longer as the athletes have evolved.

4. For all but 8 teams, the season is over no later than Christmas Day.

5. Even though this plan potentially requires more games, there are more days between most rounds than the athlete has during the regular season.

6. There is the possibility of shortening the regular season by one game and starting the tournament immediately after Thanksgiving.

7. The reward for the first 16 teams is a bye, but the second 16 are rewarded with a home game.

8. This plan opens the National Championship opportunity to all 136 NCAA FBS universities. This plan provides the framework for more parity and an equalization of revenues.

9. From a recruiting standpoint, which is better, a coach that had a 6-6 record touting to his recruit that we went bowling or we now have the chance to play for the National Championship?

10. The America Bowl Playoff Championship strives to maintain tradition. The Rose Bowl and the Orange Bowl will be played every January 1st. Christmas day re-establishes its tradition as a big college bowl day. The Fiesta Bowl and the Sugar Bowl will always be played on Christmas Day.

11. The other third and second tier bowls gain significantly with more prestige and importance.

12. The quality of the match-ups at each game is greatly increased. Imagine some of the match-ups as the tournament progresses.

13. For any play-off plan to have any chance of materializing, the financial considerations must be addressed.

14. An argument can be made that more revenue from this format could transcend from football into other NCAA sports.

15. Regular season games do not qualify as a play-off.

16. There also exists the possibility of a type of tournament resembling the basketball NIT Tournament at the end of the regular season.

17. This is a true championship format and does not reward mediocre performance during the regular season.

18. Traditionalists will present hurdles much like the introduction of the DH, expanded playoffs, increased divisions, intra-league play, or the more recent advent of baseball's ABS Challenge. An argument can be made that each change created more interest and excitement.

19. Changing the game strategy of the lower-tier bowls with meaningful elimination games could plausibly generate audiences several times larger than many existing bowls.

20. The athletes will embrace this format. It is time for this change.

21. The majority of premier "draftable" athletes will stay with their team for a meaningful championship opportunity rather than opt out of a perceived exhibition season ending game.

VI. FINANCIAL IMPACT ANALYSIS

 

The America Bowl Playoff Championship is designed not only to determine a champion but also to increase the value of college football's postseason inventory.

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Current Structure

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The 2025-26 postseason consisted of 36 non-CFP bowl games and 11 CFP games. The 36 non-CFP bowls attracted approximately 72 participating teams and generated widely varying television audiences.

Many second and third tier bowls generated audiences between 0.8 million and 2.5 million viewers. Examples include:

  • Myrtle Beach Bowl – 0.81 million

  • IS4S Salute to Veterans Bowl – 0.96 million

  • 68 Ventures Bowl – 1.08 million

  • Famous Idaho Potato Bowl – 1.25 million

  • Hawaii Bowl – 1.34 million

  • Gasparilla Bowl – 1.51 million

The average audience of these lower-tier bowls was approximately 1.35 million viewers.

 

America Bowl Playoff Championship Structure

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Under this proposal, sixteen existing bowl games would host Round Two contests and eight additional bowls would host Round Three contests. Unlike traditional bowl games, every contest would be an elimination game with direct championship implications.

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Television Value

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The 2026 NCAA Men's Basketball Tournament averaged approximately 10.1 million viewers during its first two rounds. The first two rounds of the College Football Playoff averaged approximately 14.73 million viewers.

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While football and basketball audiences are not directly comparable, they demonstrate the substantial value of elimination-based postseason competition.

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If the sixteen Round Two games of the America Bowl Playoff Championship averaged only 4 million viewers per game, the television audience would exceed the current average audience of many lower-tier bowls by more than 190%.

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If the eight Round Three games averaged 6 million viewers per game, the audience would exceed the current average audience of many second-tier bowls by more than 300%.

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Attendance Value

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Many current lower-tier bowls attract attendance figures ranging from 15,000 to 35,000 spectators. By contrast, playoff games hosted by highly ranked teams or tied directly to championship advancement are expected to generate significantly stronger attendance.

The current CFP first-round games attracted:

  • Texas A&M – 104,122

  • Oklahoma – 83,550

  • Ole Miss – 68,251

  • Oregon – 55,124

The average attendance exceeded 77,000 spectators. Although not every playoff game would achieve these levels, meaningful elimination contests should substantially outperform many current lower-tier bowl games.

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Advertising and Sponsorship Opportunities

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Additional television inventory creates additional advertising inventory.

Under the America Bowl Playoff Championship:

  • 32 first-round participants create 16 elimination broadcasts.

  • Existing bowl sponsors receive increased visibility through playoff branding.

  • Television partners gain additional premium live sports programming during December.

  • Communities hosting playoff games receive increased tourism and hospitality revenues.

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Revenue Potential

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The combination of:

  • Higher television ratings

  • Increased attendance

  • Additional sponsorship opportunities

  • Expanded national interest through bracket participation creates the opportunity for postseason revenues to exceed those generated by the current bowl structure.

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Most importantly, these gains can be achieved while preserving the existing bowl system and creating a championship pathway for all 136 FBS institutions. The objective of the America Bowl Playoff Championship is not to replace existing revenue streams but rather to enhance them through a more compelling and nationally relevant postseason format.

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VII. SUMMARY

 

This is for all of those individuals that desire to have a National Champion through a comprehensive tournament each year.

 

All rights reserved

Denny Miller

Las Vegas, Nevada

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