--- a/net/minecraft/server/ServerFunctionLibrary.java
+++ b/net/minecraft/server/ServerFunctionLibrary.java
@@ -113,7 +113,7 @@
                             return null;
                         }).join());
                     this.functions = builder.build();
-                    this.tags = this.tagsLoader.build((Map<ResourceLocation, List<TagLoader.EntryWithSource>>)intermediate.getFirst());
+                    this.tags = this.tagsLoader.build((Map<ResourceLocation, List<TagLoader.EntryWithSource>>)intermediate.getFirst(), null); // Paper - command function tags are not implemented yet
                 },
                 applyExecutor
             );