I really like the solution Tailwind and some other JavaScript tools have taken to this where instead of a tailwind.json, there’s a tailwind.config.js, which is

I really like the solution Tailwind and some other JavaScript tools have taken to this where instead of a tailwind.json, there’s a tailwind.config.js, which is a plain ol JS file that exports a JS object. Allows for importing constants from other modules, scripting, comments, conditionals, etc