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Currently there is no API to enable Cost Allocation tags programatically, so you would have to use the AWS Console.
answered 2 years ago
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We launched CAT API today. Customers can now use API to manage CAT. What's new post: https://aws.amazon.com/about-aws/whats-new/2022/06/aws-cost-allocation-tag-api/
answered 2 years ago
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Absolutely ! Cost Allocation Tags can definitely be done via Terraform pipelines. Terraform registry has great documentation about AWS Tagging.
https://registry.terraform.io/providers/hashicorp/aws/latest/docs/guides/resource-tagging
Activation of tags for cost allocation can't be done programmatically at this time. Only in the billing console (and only on the Payer account, if this is AWS Organizations)