Do you have a link for where you are seeing that?

It is garbling things up.  Only tips paid in 2025 (and later) qualify. 

The "on or before December 31st, 2024" is referring to jobs that are customarily tipped.  It is basically saying only jobs that are customarily tipped qualify.  That determination of "customarily tipped jobs" is based on what was customarily done "on or before December 31st, 2024".