You can find the location for php.ini on Mac by calling php --ini

Below is the execution result on my Mac - actually I installed/upgraded php by homebrew

% php --ini
Configuration File (php.ini) Path: /opt/homebrew/etc/php/8.2
Loaded Configuration File:         /opt/homebrew/etc/php/8.2/php.ini
Scan for additional .ini files in: /opt/homebrew/etc/php/8.2/conf.d
Additional .ini files parsed:      /opt/homebrew/etc/php/8.2/conf.d/ext-opcache.ini


Below is my php.ini settings

;;;;;;;;;;;;;;;;;;;;;;;;;
; Paths and Directories ;
;;;;;;;;;;;;;;;;;;;;;;;;;

; UNIX: "/path1:/path2"
;include_path = ".:/php/includes"
;
; Windows: "\path1;\path2"
;include_path = ".;c:\php\includes"
;
; PHP's default setting for include_path is ".;/path/to/php/pear"
; https://php.net/include-path
include_path = ".:/php/includes:/Users/ck/my_php_library"


To reload php.ini, you should run like below - my PHP version is 8.2 based on above for your information

brew services restart php@8.2