I have an approved I-130 immigrant petition as an Immediate Relative from my US citizen spouse, but the Extreme Hardship would be to my elderly Permanent Resident parents. Will Extreme Hardship to them be considered in my I-601A Provisional Waiver application?
 
Not right now. Currently USCIS has said that they will only be considering Extreme Hardship to the US citizen spouses or parents for the I-601A provisional waiver. This is different from the standard for the regular I-601 hardship waiver, which takes into consideration Extreme Hardship to Permanent Resident spouses and parents as well as US citizen spouses and parents. While USCIS will not currently consider hardship to Permanent Resident spouses and parents, they have said they may consider changing this policy in the future after seeing how the new program works.