It is considered an incomplete pass. And it is not intentional grounding because the rules specfically allow it: "Intentional grounding will be called when a passer, facing an imminent loss of yardage due to pressure from the defense, throws a forward pass without a realistic chance of completion. "
The QB spiking the ball isn't facing "an imminent loss of yardage".
Now, it really shouldn't count as an incomplete pass against the QB. There should be a "Team incomplete" category or something. Just like QB kneel-downs shouldn't count as negative rushing yards.
Jeff
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