The 1976 PBA season was the second season of the Philippine Basketball Association (PBA).
The first All-Filipino Conference was reclassified as an import-laced tournament since the league gave teams the option to hire foreign players or "imports".
Both tournaments were renamed as First and Second Conference based on the records under the "Winners circle over the years" section of the official PBA Annual, Hardcourt, since its 2001 edition.
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