It still doesn't, this is a compiler specific language extension.
You won't find anything on ISO/IEC 9899:2024 about tail calls, like it happens on Scheme.
https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3220.pdf
Section 3.5 of R7RS.
Woops, I meant to write tail call optimization not tail calls. Shouldn't have used the term interchangeably. Yeah I'm aware that C doesn't have proper tail calls. Thanks for the correction though.
A formal technical specification (TS) extension is already being drafted: https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3582.pdf That's a step up from the usual proposals. I'm not sure what criteria is used to decide whether to first create a TS vs just incorporating a change into the working draft of the next standard.[1] _Defer also seems to be taking the TS route.[2]
1. https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3886.pdf
2. https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3928.pdf