In the current implementation, I’ve confirmed that the following use of a modifier is flagged as an offense, but I believe it would be preferable not to treat this as an offense.

class Foo
  include Bar
  include Baz if condition
  include Qux
end

example.rb:2:3: C: [Correctable] Layout/EmptyLinesAfterModuleInclusion: Add an empty line after module inclusion.
  include Bar
  ^^^^^^^^^^^

$ bundle exec rubocop -V
1.79.1 (using Parser 3.3.8.0, rubocop-ast 1.46.0, analyzing as Ruby 2.7, running on ruby 3.4.2) [x86_64-linux]
  - rubocop-performance 1.25.0
  - rubocop-rake 0.7.1
  - rubocop-rspec 3.6.0

Before submitting the PR make sure the following are checked:

• The PR relates to only one subject with a clear title and description in grammatically correct, complete sentences.
• Wrote good commit messages.
• Commit message starts with [Fix #issue-number] (if the related issue exists).
• Feature branch is up-to-date with master (if not - rebase it).
• Squashed related commits together.
• Added tests.
• Ran bundle exec rake default. It executes all tests and runs RuboCop on its own code.
• Added an entry (file) to the changelog folder named {change_type}_{change_description}.md if the new code introduces user-observable changes. See changelog entry format for details.