Tax year for "early pay" direct deposit

We received a notice from our bank today about a new feature in our checking account called early pay.

We will have access to certain direct deposits 2 days early.  This is not an optional feature. Doesn't seem like it should be a big deal but ...  My husband's pension is direct deposited on the first business day of each month.  Usually the January check is deposited on January 2nd.  Once this "early pay" feature starts if the deposit is credited 2 days early it will be credited to our checking account on December 31 of the previous year.   So If the January  2025 check is credited on December 31, 2024 will the Jan 2025 pension payment   be on the 2024 W2 or the 2025 W2?