When a paragraph style (or character style) is created that is based on an existing one, Export Tagging attributes should be inherited just like all the other attributes are - that one category of settings seems to have been overlooked in the code. You can see screenshots and my example use case at: https://community.adobe.com/t5/indesign/style-quot-based-on-quot-another-doesn-t-inherit-export-tag-settings/m-p/11981317