According to this news, we don't need anymore (at least temporarily): https://www.macrumors.com/2025/12/23/texas-app-store-law-blocked/
A Texas federal judge today blocked an App Store age verification law that was set to go into effect on January 1, 2026, which means Apple may not have to support the changes after all.
Hope we shall get very rapidly more information from Apple.
Apple gave the answer: https://developer.apple.com/news/?id=8jzbigf4
A recent injunction issued by a district court suspended enforcement of Texas state law SB2420, which introduced age assurance requirements for app marketplaces and developers. In light of this ruling, Apple will pause previously announced implementation plans and monitor the ongoing legal process.
So, everything on pause, no requirement on Jan 1st. Until further instructions.