The new rule regarding the single-point PAT is simple, but it has a few interesting complexities -- especially when a penalty happens.
In the event of a penalty, the team that has scored a touchdown can change its mind about whether to go for one or two.
For example, if the team that has scored a touchdown opts to go for two but is called for holding, the team can then go for two from the 12, or go for one. The only catch is that the 10-yard penalty also would apply to the try for one point, pushing the line of scrimmage to the 25 and making the kick 42 yards. Still, a 42-yard kick for one would make more sense than a 12-yard gain for two.
The same concept applies in the event of a defensive penalty. If the team that has scored goes for one and the defense jumps offside, the team can then go for two, with the penalty enforced from the two.
It adds another potential layer of strategy for coaches, requiring them to revisit the decision they’ve already made based on whether the snap will now be closer or farther back.