Cowboys face tricky $2.5M decision on QB Sam Howell as backup battle heats up

The Dallas Cowboys have a fascinating roster decision looming as they prepare to finalize their 53-man roster by August 30.

Quarterback Sam Howell, signed to a one-year fully guaranteed contract worth $2.5 million this offseason, finds himself in a heated competition with Joe Milton for the backup role behind Dak Prescott.

But the financial implications on the Cowboys’ front office of cutting Howell make this more than just a football decision. The former Washington Commanders starter has a fully guaranteed contract, meaning the Cowboys are on the hook for his $2.5 million salary regardless of whether he makes the roster.

What happens if another team signs Sam Howell

ESPN’s Todd Archer gave a very good answer to this question. “If he is on the practice squad, the $2m would still count, plus his practice-squad money against the cap. At the end of the year, the Cowboys would get a “credit” on the PS money. Since he’s a vested vet, he doesn’t go through waivers, so the new team is not on the hook,” Archer wrote on X when someone asked about Howell’s potential departure and its impact on cap.

Since Howell would not go through waivers, any team interested in signing him would negotiate a new contract. They would not be obligated to assume his current $2.5 million guaranteed deal. The Cowboys would remain responsible for their guaranteed commitment, while the new team would pay whatever they negotiate.

Howell signed a one-year deal with a $2 million base salary and a $500,000 signing bonus. The entire amount is guaranteed and would count as dead money against the cap if Dallas releases him. That cap hit is $2.5 million, especially for one who might not even make the final roster.

Head coach Brian Schottenheimer recently described the backup competition as “neck and neck,” noting that Howell has “made a lot of plays” during camp while Milton has “performed beautifully” in preseason action. The Cowboys started Howell in the first preseason game but flipped roles against the Cardinals, suggesting the evaluation remains ongoing.

The vested veteran loophole

Here’s where the salary cap picture gets intriguing. Because Howell has four accrued seasons, he qualifies as a vested veteran. This means if released, he would not go through waivers like younger players. Instead, he would immediately become an unrestricted free agent.

This creates a pathway for the Cowboys to potentially cut Howell and re-sign him to the practice squad. However, his guaranteed $2 million base salary would still count against the cap. On top of that, Dallas would need to pay him a veteran practice-squad salary, estimated at roughly $18,350 per week, or $330,300 for an 18-week season. The team would receive a “credit” on the practice squad money at the end of the year, according to ESPN’s Archer, but the cap math remains complex.

The ultimate decision the Cowboys’ front office has to make

The Cowboys must weigh whether carrying Howell as the backup or potentially a third quarterback is worth the $2.5 million cap commitment. Milton has shown promise with his arm strength, though questions remain about his accuracy.

The team could keep both quarterbacks on the roster, but with roster spots at a premium, that decision carries opportunity costs elsewhere.

For now, the backup competition remains unresolved with the roster cut deadline approaching. The Cowboys have until August 30 to decide, and the financial implications of that decision will reverberate through Dallas’ salary cap for the entire 2026 season.