THE DAILY TAX REPORT
Saturday, September 5, 2026 — Early Edition
Saturday means volume, but volume does not mean forcing bets. The early board covers the games kicking before 6 p.m. ET, with the late slate coming separately tonight.
COLLEGE FOOTBALL
🟢 OFFICIAL PLAY
Houston -20.5 vs Oregon State
Houston has the cleaner continuity, the better overall roster, and the matchup edge up front. Oregon State is breaking in too many new pieces for us to trust them against a Houston team that should be able to control the game physically and create separation over four quarters.
This was one of the stronger numbers on our board from the start, and the market has not taken away the value.
Official Play: Houston -20.5
🟢 OFFICIAL PLAY
Youngstown State +23.5 at Kentucky
This is not a typical FCS-versus-SEC mismatch.
Youngstown State brings back an experienced offensive line and one of the best players in the FCS in quarterback Beau Brungard. Kentucky is introducing a new offense, new quarterback and significant roster turnover.
Kentucky should still win the game, but asking them to clear more than three touchdowns against an experienced, capable Youngstown team is a different question entirely.
Official Play: Youngstown State +23.5
🟢 OFFICIAL PLAY
Indiana -40.5 vs North Texas
The number is massive, but the mismatch is legitimate.
Indiana has the talent, depth and continuity advantages across the board, while North Texas enters the season with major roster and coaching turnover. Indiana has also shown under Curt Cignetti that it will continue applying pressure when it has inferior opponents overwhelmed.
The risk with any number this large is garbage time, but this is one of the few games where the favorite has enough depth to keep scoring even after the starters begin rotating.
Official Play: Indiana -40.5
🟢 OFFICIAL PLAY
Oregon -24.5 vs Boise State
Boise State has struggled when forced to sustain drives without explosive plays, and its defense has been vulnerable to explosive offenses.
That is a dangerous profile against Oregon in Autzen Stadium.
Oregon has the talent advantage at nearly every position, and this matchup gives the Ducks multiple paths to build separation quickly and continue scoring into the second half.
Official Play: Oregon -24.5
🟡 STRONG LEANS
Baylor +7.5 vs Auburn
Getting more than a touchdown on a neutral field is attractive. Auburn has real upside, but Baylor is experienced enough to remain competitive, and the +7.5 matters significantly around a key number.
Strong Lean: Baylor +7.5
Nebraska -23.5 vs Ohio
Nebraska has the physical advantage and enough offensive firepower to control this matchup from the start. The number is large, but still short of the 24-point threshold, which matters.
Strong Lean: Nebraska -23.5
Kent State +35.5 / +36.5 at South Carolina
This is purely a number play. South Carolina should dominate, but catching more than five touchdowns creates room for Kent State to cash without ever threatening the outcome.
Strong Lean: Kent State +35.5 or better
🟡 LEANS
Boston College +7.5 at Cincinnati
The hook above seven makes this worth consideration. Cincinnati deserves to be favored, but this number gives Boston College enough cushion in what could be a much more competitive game than the spread suggests.
Lean: Boston College +7.5
Texas -29.5 vs Texas State
Texas owns the talent advantage, but Texas State has enough offensive experience that laying almost 30 points carries some risk.
Lean: Texas -29.5
Northern Illinois +31.5 at Iowa
Iowa should control the game, but its offensive style historically creates difficulty covering enormous numbers.
Lean: Northern Illinois +31.5
Marshall +23.5 at Penn State
Penn State should win comfortably, but more than three touchdowns gives Marshall enough margin to remain interesting as a secondary position.
Lean: Marshall +23.5
Wyoming +3 / +3.5 at Colorado State
This is a rivalry game where getting the field goal or better with the dog has value.
Lean: Wyoming +3 or better
THE LONG SHOT LOUNGE
This is entertainment only and does not count toward the official ledger.
For the early window:
Youngstown State +23.5
Kent State +35.5 / +36.5
We are leaving Ball State and Tennessee State alone after the market destroyed the numbers we originally liked.
MLB
Baseball is secondary today, but several games made the cut.
🟢 OFFICIAL PLAY
Pittsburgh Pirates -1.5 +125
The pitching matchup and offensive form both point toward Pittsburgh.
The Angels have struggled badly to generate runs, while Pittsburgh has the better starting-pitching profile and enough bullpen advantage to create separation.
Official Play: Pirates -1.5 +125
🟡 STRONG LEAN
Kansas City Royals ML
Kansas City has performed better offensively at home, while Toronto has struggled to consistently produce runs.
Strong Lean: Royals ML
🟡 STRONG LEAN
Arizona Diamondbacks ML
Arizona has been playing excellent baseball behind Brandon Pfaadt, while Houston enters with a much shakier starting-pitching setup.
Strong Lean: Diamondbacks ML
🟡 LEAN
Red Sox / Orioles Over 8
Both offenses have paths to production, and the pitching matchup gives this total room to climb.
Lean: Over 8
🟡 LEAN
Cardinals / Rockies Over 10.5
Coors Field plus vulnerable pitching creates another legitimate run-scoring environment.
Lean: Over 10.5
THE EARLY CARD
Official Plays
Houston -20.5
Youngstown State +23.5
Indiana -40.5
Oregon -24.5
Pirates -1.5
Strong Leans
Baylor +7.5
Nebraska -23.5
Kent State +35.5 or better
Royals ML
Diamondbacks ML
Leans
Boston College +7.5
Texas -29.5
Northern Illinois +31.5
Marshall +23.5
Wyoming +3 or better
Red Sox/Orioles Over 8
Cardinals/Rockies Over 10.5
The late edition will cover the night slate, including LSU-Clemson, UNLV-Hawaii and UCLA-Cal.
Every position still has to earn its way onto the board. Some of the best decisions we make today will be the games we leave alone.
The College Football Betting Guide, Stop Betting the Logo, is available for $19.99 standalone and included with Tax Code membership.
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