No, but it's getting easier and easier. To opt into this testing stage functionality you need to add a few tags, and may eventually have to work around some package incompatibilities. Take a look at https://www.latex-project.org/news/2023/03/13/latex-dev-1/ for more info.

> Is texlive 2024 producing tagged PDF out of the box?

Not yet. There is Tagged PDF project [1] which aims to do something like that. there is tagpdf [2] package that try to do some of these things. If you need good instructions I would suggest overleaf tagging tutorial [3].

[1] https://www.latex-project.org/publications/indexbytopic/pdf/

[2] https://ctan.org/pkg/tagpdf

[3] https://www.overleaf.com/learn/latex/An_introduction_to_tagg...