The league's twenty teams were divided into two conferences (Atlantic or Pacific), playing a total of 240 matches. Each team's 24 matches were divided between a round-robin with other teams in the same conference and six matches against different teams in the other conference. Points were awarded for wins (six) and each goal (up to three) regardless of results; ties in regulation were decided by 15 minutes of sudden death overtime followed by a penalty shootout from 35 yards (105 ft). The playoffs were expanded from eight to twelve teams with automatic berths for the top two teams in each of the four divisions and two wild card slots per conference for the remaining best finishing teams.[1]
The Toronto Metros-Croatia defeated the Minnesota Kicks in the Soccer Bowl on August 28 to win the championship. The match was hosted at the Kingdome in Seattle, the new home of the Seattle Sounders. The Tampa Bay Rowdies finished the regular season with the best record, giving them consecutive titles in three different domestic NASL competitions. Though not in a calendar year, within 12 months they won the Soccer Bowl in August 1975, the NASL indoor cup in March 1976, and the regular season shield or premiership in August 1976. Since NASL teams at that time did not participate in the U.S. Open Cup, this would be the closest one would ever come to achieving any sort of a North American treble.