IDK if that’s possible because right before elytra breaks, it becomes a broken elytra that can no longer be used, which is useful because elytra is both rare and non-renewable.
It is renewable it u put mending on it and u can still put mending after it broke
The item tag doesn’t change so there no item tag in Minecraft for a “broken elytra”
Maybe they added this other tag in 1.16 but it is reusable