A colleague sent me the 'IRS' Bulletin (on Monday 1.26.26) that she got, showing that same wonky info.

I did NOT get the same Bulletin (& I thought I was signed up...?), and I can't find that same Bulletin info at the IRS website.

I agree with Bill - that wording seems to be discussing the 'who' may qualify to take the exclusion IN 2025.