chromium/chrome/test/data/extensions/api_test/settings/split_incognito/manifest.json

{
  "name": "Split-mode incognito storage test",
  "version": "1.0",
  "manifest_version": 3,
  "description": "Tests the Storage API in split incognito mode",
  "permissions": ["storage"],
  "background": {
    "service_worker": "background.js"
  },
  "incognito": "split"
}