On December 27, 2024, the U.S. Federal Release website posted an update to the mandatory date for the 100% HAC requirement. After the update, the relevant date requirement is (the red text 13 replaced the previous 12):

• From December 14, 2026 to December 13 2028, Bluetooth coupling can be proprietary or universal Bluetooth protocol; After December 13 2028 only low-power-based universal Bluetooth protocols can be used;
• Before June 13 2028, non-national service providers should meet 85% of the HAC requirements and 100% of the HAC requirements thereafter.

Click this link to view the original announcement.