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Not by default, but the pdfx package enables this, Peter Selinger has a nice guide: https://www.mathstat.dal.ca/~selinger/pdfa/

The linked instructions cover PDF/A-1b (have plain text version of contents), but Tagged PDF is more than that -- it's about encoding the structure of the document.

There is a POC package for producing Tagged PDF here https://github.com/AndyClifton/accessibility but it's not a complete solution yet.

Here is an excellent review article that talks about all the other options for producing Tagged PDFs from LaTeX (spoiler — there is no solution currently): https://umij.wordpress.com/2016/08/11/the-sad-state-of-pdf-a... via https://news.ycombinator.com/item?id=24444427

It's not automatic, but also not that difficult to support

https://www.mathstat.dal.ca/~selinger/pdfa/#3

"The sad state of PDF-Accessibility of LaTex Documents"

https://news.ycombinator.com/item?id=24444427