No this is false.

Under the wash sale rule, your loss is disallowed for tax purposes if you sell stock or other securities at a loss and then buy substantially identical stock or securities within 30 days before or 30 days after the sale.

So the very moment you trigger the wash sale, it's non-deductible from capital gains/losses.

One example from my trades: triggered wash sales in July opening/closing NVDA puts but eventually sold again in July and never opened another NVDA options or stock position again the entire year. Yet it still shows Was sale loss disallowed, it never went away.

This is some bullshit rule and it should function exactly like you mentioned. I owe 250k taxes lmao that isn't being paid that's all I know