Bought a new MacBook Pro yesterday and I'm not being offered the one year of Apple TV

Redeem your offer on your new Apple device. Open the TV app, sign in (menu Account), find “Enjoy 1 Year Free”, then follow the on-screen instructions.

Redeem within the first three months.

Apple TV+ - One Year Offer - Apple

If you qualify, and if you did as described in the guide, and you still do not get to see the year offer, then contact Apple Support. They can assist in getting you the service, if needed using activation codes.

They sent an email about 2 days later. But I would do it right away. I purchased mine on 10/3, my cutoff was 1/3, I tired to do it on 12/31 it wouldn't work, so I registered for the paid version to show I tried and on 1/4 when support billing was back they said it was too late. Still trying to figure out how to get it done.