The problem with this new rule, a discretionary analysis of whether or not a player is taunting another player, is that it actually makes officials’ jobs harder.
The new taunting rule is a completely discretionary call that depends on the eye of the referee beholder. What’s essentially happening here is that the always difficult celebration rule is being split. Now, instead of taunting being under the umbrella of the celebration penalty, taunting is its own unique offense. Celebration penalties will still be applied with 15 yard penalties on the offending team, but now touchdowns will come off the board for taunting.