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This will be the first year of the rule change regarding unsportsmanlike conduct penalties, which will be treated as either live-ball or dead-ball fouls. Previously, all fouls of this kind were treated as dead-ball fouls.
The change means, for example, that if a player makes a taunting gesture to an opponent on the way to scoring a touchdown, the flag would nullify the score and penalize the offending team 15 yards from the spot of the foul.
Penalties for dead-ball misconduct fouls (for example, unsportsmanlike behavior after the player crosses the goal line) continue to be assessed on the ensuing kickoff or the extra point/two point conversion attempt.
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