nx/packages/node/src/generators/library/files/lib/tsconfig.lib.json

{
  "extends": "./tsconfig.json",
  "compilerOptions": {
    "module": "commonjs",
    "outDir": "<%= offsetFromRoot %>dist/out-tsc",
    "declaration": true,
    "types": ["node"]
  },
  "exclude": ["jest.config.ts", "**/*.spec.ts", "**/*.test.ts"],
  "include": ["**/*.ts"]
}