I don't think so. They are guaranteeing that these rules will stay in effect until December 31, 2021, even if some theatres reopen in June or July - as off Broadway might. By October we will know if Broadway has re-opened for the Fall. So this allows an extension of the December 31 2021 date, if theatres remain closed next fall. This is appropriate rather than making the December 31 date hard and fast.