Are you talking about the eligible designated beneficiary rule?
Eligible designated beneficiaries.
An IRA beneficiary is an eligible designated beneficiary if the beneficiary is the owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, or any other individual who is not more than 10 years younger than the IRA owner.
That doesn't mean the person is exempt from RMDs, that means the person is allowed to stretch the IRA over their lifetime instead of having to close it out within 10 years. It changes the size of the RMD, but not the requirement to take one.
Other than that, I have reviewed both the SECURE Act and SECURE Act 2.0 and the only changes I see to RMDs are the raising of the beginning date and the reducing of the penalty for missing one. If I have missed a change that excuses RMDs with no penalty, I would be happy for you to point it out.
SECURE 2.0, starts on page 817
https://www.congress.gov/117/bills/hr2617/BILLS-117hr2617enr.pdf
SECURE Act, starts on page 605
https://www.govinfo.gov/content/pkg/PLAW-116publ94/pdf/PLAW-116publ94.pdf
