2014 United SportsCar Championship season

The 2014 IMSA Tudor United SportsCar Championship (TUSC) was the inaugural season of the International Motor Sports Association's new series created out of a merger of the Rolex Sports Car Series and the American Le Mans Series. It began with the 24 Hours of Daytona, the first time since the 1997 IMSA GT Championship season that IMSA sanctioned an event at Daytona International Speedway. It was the 44th overall season of IMSA GT championship racing tracing its lineage to the 1971 IMSA GT Championship.

The class structures were revealed on March 14 and are as follows:

Due to the expectation of a large number of entries for the series, IMSA announced preliminary car capacities for each class on October 11, 2013. They noted, however, that they are subject to change based on factors such as the number of full-season entries in each class.

Teams will be limited to utilizing a maximum of three drivers per car for events less than 6 hours in length. This capacity increases to four drivers for races from 6 hours up to 12 hours in length, and five drivers for the 24 Hours of Daytona.

The series will utilize a driver classification system, rating each driver as platinum, gold, silver, or bronze based on numerous factors regarding their competition history. Platinum and gold rated drivers are considered "pro" drivers, while silver and bronze rated drivers will be considered "amateur" or "gentleman" drivers.

In PC and GTD, a maximum of one Platinum or Gold-rated driver is permitted for two or three driver team combinations, with it being increased to two for Daytona and Sebring, should they utilize four or five-driver squads, however should a car utilize two platinum or gold-rated drivers, it must also utilize at least two silver or bronze-rated drivers, each meeting the minimum required driving time. Should this requirement go unfulfilled the team may be penalized at the discretion of the stewards, up to and including exclusion from the race results.

There are no driver classification restrictions in the P and GTLM classes.

A driver will be allowed to drive up to two cars in a single event, given that all minimum and maximum drive time limits are adhered to.

The minimum and maximum allowable driving time for an individual driver vary by race and class as specified in the table below. It should be noted that no driver may drive for more than 4 hours of any 6 hour period at any time and that a minimum of two drivers must be used in each race. An exception are Prototype Challenge races with a two 45-minute segment format. These require a silver or bronze-rated driver for the first segment. Teams may use another driver with any rating in the second segment, but are not required to do so.

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