Terraform plan fails after upgrade to 4.45.0

This terraform plan has started failing in two environments after an upgrade of aws provider from 3.64 → 4.45.0.

2022-12-05T20:53:44.0717394Z [command]/vsts/hosted/linux-01-xxx-01/_work/_tool/terraform/1.3.6/x64/terraform version

2022-12-05T20:53:44.1118073Z Terraform v1.3.6

2022-12-05T20:53:44.1118440Z on linux_amd64

2022-12-05T20:53:44.1118771Z + provider Terraform Registry v2.2.0

2022-12-05T20:53:44.1119106Z + provider Terraform Registry v4.45.0

2022-12-05T20:53:44.1119448Z + provider Terraform Registry v3.2.1

2022-12-05T20:53:44.1119801Z + provider Terraform Registry v3.4.3

2022-12-05T20:53:44.1120144Z + provider Terraform Registry v3.11.0

2022-12-05T20:53:44.1163554Z Executable result is Ok

2022-12-05T20:53:44.1279955Z [INFO] Version: 3

2022-12-05T20:53:44.1282950Z [INFO] Attempting to run terraform plan

2022-12-05T20:53:44.1338095Z [command]/vsts/hosted/linux-01-xxx-01/_work/_tool/terraform/1.3.6/x64/terraform plan -target=aws_kms_key.rds_aurora_staging -target=aws_kms_key.rds_staging -var-file=varfiles/dev.tfvars -var=source_database_password= -var=rds_password= -no-color -input=false -out=tfplan

2022-12-05T20:54:09.9828661Z

2022-12-05T20:54:09.9840010Z Error: Failed to decode resource from state

2022-12-05T20:54:09.9841182Z aws_kms_key.rds_staging: Refreshing state… [id=c40685ac-ab5e-4150-8206-869afd2493a8]

2022-12-05T20:54:09.9844349Z

2022-12-05T20:54:09.9847706Z Error decoding

2022-12-05T20:54:09.9852554Z “module.rds_aurora_staging.aws_secretsmanager_secret_rotation.secret_rotation”

2022-12-05T20:54:09.9865581Z aws_kms_key.rds_aurora_staging: Refreshing state… [id=ae0fa9f7-c65e-46c3-a7b1-8aff19fe3ed3]

2022-12-05T20:54:09.9867470Z from previous state: unsupported attribute “tags”