Again, that is at this moment in time. I'm not going to pretend to be omniscient and know what date requirements may come up next week, next month or next year.
If my query is to return dates for the current year, that is what I will code, not just ignore the part about future dates because I just don't think it will be needed anyway, so there! That's like a tantrum, not a professional coding approach.
If a CHECK condition is needed to make sure the date is not a future date, that should be coded in the table. But that's still no reason for me not to write my code to match the data my query needs. Again, I don't know what changes will be made in the future.