Feature Roadmap?

There is currently no open issue or pull request for implementing this feature, however, you should be able to use the two_factor_providers filter to disable the second factor if a certain condition is met:

add_filter(
    'two_factor_providers',
    function( $providers ) {
        if ( '123.456.789.100' === $_SERVER['REMOTE_ADDR'] ) {
            return [];
        }

        return $providers;
    }
);