Rangers have put forward a 14-14-18 SPFL proposal which would include Highland and Lowland league champions alongside Rangers and Celtic `B` teams in League One.
As well as seeing Kelty Hearts and Brora Rangers invited into an expanded bottom tier, it would also mean Heart of Midlothian and Partick Thistle avoid their respective relegations.
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Rangers say their objective is to ensure no club is worse off as a result of the coronavirus pandemic and to inject new finance and freshness into Scottish football.
Under the terms of the proposal, both Glasgow giants would pay League One joining fee of £125,000 for their respective B teams, with further payments then scheduled over the next three years.
Furthermore, the Old Firm would guarantee buying a set amount of tickets for each game, and clubs would also be able to have strategic partnerships with lower-league clubs.
Both B teams would have an age limit of 21 which could only be promoted as high as the Championship, with the full proposal expected to be presented to clubs next week.
It comes after SPFL chief executive Neil Doncaster wrote to clubs asking if they would back a 14-team Premiership for next season following Hearts owner Ann Budge`s failed attempt to gain support for a 14-14-14 structure for the next two seasons.
`SPFL must not let this opportunity pass`
Although it is unclear how much support exists for the proposals, Highland League champions Brora Rangers have backed the proposals and urged other clubs to do so.
In a statement released on the official club website, chairman William Powrie said: The SPFL clubs must not let this opportunity pass.
Financially it`s an absolute no-brainer for the lower league clubs, who are the ones most worried about money. Not only will it provide a lump sum payment but it will also provide ongoing liquidity both through enhanced gate receipts and hospitality. Who wouldn`t want that?
Powrie went on to add that Scottish football is changing and that for both the Highland and Lowland leagues, it would offer a cohort of opportunities and a freshness to a model that has become less appealing.