I recently read \"RFC 6265\" on the attribute \"Same Site\", I looked at some articles that talked about that in April 2016, \"same-site\" attribute has been implemented for
According to this site, it seems it is a matter of PHP 7.3. As of the voting results, a more general extension to cookie-related functions is being implemented + there might be also a new key in php.ini file.
But as Marc B already wrote, you can use header() function call instead, I would do it in some file with used for inclusion of other initial stuff.