Yes, it is available for those who have previously used them, @jen164. I will provide more details about it.
Customers who have never used tags will not be able to use them after May 19, 2025. Instead, they can move their tags to a custom field for tracking and reporting in all QuickBooks Online plans. Current users who have used tags before can keep using them until May 19, 2028.
To learn what custom fields can do and what they can’t do, check out this resource: Overview of custom fields in QuickBooks Online.
Please let me know if you have any additional questions or need assistance with using the custom fields. I'm more than happy to help. Have a great day.