tailwindcss/src/util/configurePlugins.js

export default function (pluginConfig, plugins) {
  if (pluginConfig === undefined) {
    return plugins
  }

  const pluginNames = Array.isArray(pluginConfig)
    ? pluginConfig
    : [
        ...new Set(
          plugins
            .filter((pluginName) => {
              return pluginConfig !== false && pluginConfig[pluginName] !== false
            })
            .concat(
              Object.keys(pluginConfig).filter((pluginName) => {
                return pluginConfig[pluginName] !== false
              })
            )
        ),
      ]

  return pluginNames
}