According to the article here https://php.watch/articles/PHP-Samesite-cookies and PHP documenation at https://www.php.net/manual/en/session.security.ini.php, There are only
You can set the value to "None" using ini_set. There's no check that the value is supported when that function is used:
ini_set('session.cookie_samesite', 'None');
session_start();
session_set_cookie_params can also set it:
session_set_cookie_params(['samesite' => 'None']);
session_start();
The bug report for this to be supported in php.ini is here.
As @shrimpwagon said in a comment below, session.cookie_secure must be true for this to work. PHP doesn't require it, but browsers do.