I am not fond of this rule, which goes into effect in 2011, by any stretch of the imagination.  This is more subjectivity placed on top of an already too subjective situation.  Let us flashback to Georgia/LSU last year where LSU's Charles Scott raised his hands into the air as he ran through the end zone - a horrendously bogus call.  The SEC actually stood by this garbage call. 

By the way, what defines taunting?  High stepping into the end zone?  Showing the opposing team the ball?  Looking back over your shoulder for the defender with your index finger pointed to the sky in celebration from the non-ball securing hand?  Where does one draw the line from permissible emotional display to no TD?

Can you imagine being an official from the south, in a heated rivalry game in the 4th quarter, and you make this call which takes the team from taking the lead to behind again and the ball placed 15 yards from the spot of the foul?  This is not good at all.  We already have subjective  unsportsmanlike conduct and excessive celebration rules in place as a deterrent to emotion.  While somewhat necessary, their application is habitually abysmal.

The players are not robots.  These are kids/young men who have emotions.  Asking them to reel them in at the climax of the week's preparation is plain silly and overlegislating.  This also puts officials in a precarious position of taking points off the board and truly not having an objective platform for doing so.  How do we get this repealed?