New 401(k) Plan effective 1/1/2023

We have a brand new plan starting up in 2023.  We have been including the CARES Act amendment with every new plan document we've drafted but now we are wondering if there is any reason to actually adopt the amendment for new 2023 plans.  I can't find anything indicating that we should.  Anyone else have input or support otherwise?

Cares Act (and related Amendments) seem both pretty specific to 2020 as well as being completely discretionary, I can't see why it would apply to a plan established after 2020.