https://www.toyota.com/tacoma/2021/features/interior/7594/7544/7582 Heated leather trimmed seats galore, but no mention of a heated steering wheel in any of the option packages.
If you know for sure that there is an option, I'd talk to the service department of your Toyota dealer to see if they can order the parts and perform the work, and reprogram the body computer to add the controls for a heated steering wheel. A new steering wheel at minimum will be required, and remember that a new wheel may also need a new air bag, which ain't cheap.
There are aftermarket heated steering wheel covers that plug into your cigarette lighter, but they look cheesy and will make your wheel thicker.
There's a gazillion on Amazon.
My kid had one in a Ram. When it quit working they wanted 2000 to replace it.