Rule 8 – Section 2 – Article 1 – How Scored
A touchdown shall be scored when:
a. A ball carrier advancing from the field of play has possession of a live ball when it penetrates the plane of the opponent’s goal line. This plane extends beyond the pylons only for a player who touches the ground in the end zone or a pylon. (A.R. 2-23-1:I) (A.R. 8-2-1:I-IX)